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2011 (4) TMI 189 - HC - Income TaxDisallowance - Bogus commission - M/s. Laxcon Steels (P) Ltd., to whom commission was paid, had filed income-tax return for the assessment year 2006-07 declaring income of Rs. 1,48,50,705 and had paid tax thereupon - acknowledgment of income-tax return in the case of M/s. Laxcon Steels (P) Ltd. was filed before the Assessing Officer and the same is a part of record book and is glossed over by the authorities below - Decided in the favour of assessee by way of remand
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