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2011 (3) TMI 573 - ITAT, NEW DELHIAgricultural income income on account of growing flowers and ornamental plants - Assessing Officer estimated the income on the basis of general information from Chief Agriculture Officer which was never confronted with assessee - Further such general information was with respect of earning from grain crop - But assessee was growing flowers and decorative plants which have been accepted by the revenue in past years - The assessee is holding the land of 24 bighas - Income of Rs.4,26,000/- have been accepted in the immediate preceding year, i.e. 2004- 05 - In this year, income from agriculture is only Rs.2,50,000/- Considering all these relevant facts and the pleadings of the assessee, find that the CIT (A) has rightly accepted the claim of the assessee and sustain the same on the issue. Commission expenditure - The assessee has submitted all the relevant details including the assessment record of persons to whom the commission was paid - Even the statement was recorded of Ms. Monica Bhargav to whom commission was paid - She had categorically stated that she was working for the assessee company and was receiving the commission. The commission income has been assessed in her hands by the order u/s 143(3) of the Income-tax Act for the same assessment year - The copy of the assessment order of Monika Bhargav is placed on record. He finally submitted that the commission has been paid for the business purposes of the assessee - The assessee had deducted necessary TDS on commission paid - No addition could be made - Decided in favour of assessee.
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