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2010 (11) TMI 484 - AT - Income TaxAddition - commission paid to commission agent - The AO has categorically made out the case that the expenses were claimed solely to reduce the tax liability - The sole income returned by the assessee is Rs.19,662/- The transaction has been held to be colourable and a mere book entry - The person to whom the GI pipes etc. have been supplied namely M/s.Soor Neogi Coomar and Co.(P) Ltd is a party as per the assessment order with whom the assessee has transacted in the earlier years also - Further there is no evidence or argument that the said party was introduced to the assessee by Shri Arindam Nath Das i.e. the alleged commission agent - Accordingly,the deposition of the alleged commission agent stands undisputed on record and no other evidence is placed either before the AO, the CIT(A) or for that matter before this forum to show that any services were rendered by Shri Arindam Nath Das - the appeal of the assessee is dismissed.
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