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2014 (4) TMI 1157 - HC - Income TaxClaim of payment of commission disallowed - Held that:- On perusal of the order passed by the Commissioner, we find that the payment of commission to said Pradeep Shirodkar was duly accepted by the Commissioner to hold that the respondent – assessee was entitled for deduction in terms of Section 37 of the Income Tax Act. The Tribunal whilst re assessing the findings of the Commissioner, has also confirmed the said findings and has also taken note of the fact that said Pradeep Shirodkar had also given a statement admitting the receipt of commission to the extent of ₹ 8,00,000/- from the assessee. This statement corroborated the returns filed by said Pradeep Shirodkar which also, inter alia, disclose the receipt of the commission from different persons. Considering that the facts finding authorities have concurrently come to the conclusion based on material on record that the amount of commission was paid to Pradeep Shirodkar and as such the respondent is entitled to deductions under Section 37 of the Income Tax Act, we find no perversity in the said findings which would result in a substantial question of law which could be examined in the present appeal.
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