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2010 (7) TMI 678 - AT - Income TaxPenalty u/s 271(1)(c) - Disallowance - it is noticed that the assessee has paid commission to the 14 concerns without any services rendered by them - assessee has not been able to prove that actual services have been rendered by the sister concern for which the commission have been paid - assessee did not filed any petition before us to admit additional evidence as per Rule 29 of the ITAT Rules - The particular of a commission furnished by the assessee are inaccurate in the sense that the assessee claimed the commission expenditure against which no services rendered - The heavy burden is on assessee particularly when the commissions were paid to sister concerns. The assessee has failed to discharge its burden as no materials were produced to show that the commission paid against the services rendered - Once the case is covered by section 271(1)(c) penalty is leviable - Decided against the assessee
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