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2010 (2) TMI 754 - ITAT, MUMBAIAddition on account of commission payment on services rendered by parties could not be established. - deletion of an addition on the ground that the payment is opposed to public policy. - Held that :- The inferences drawn are based on the fact that on issue of cheques by the assessee towards payment of commission, the parties who received the commission had withdrawn the cash. There is no finding that the cash has flown back to the assessee. Withdrawn of cash may be for number of reasons and no adverse inference can be taken. decided in favour of Assessee in the issue of addition made against public Policy, Held that :- deletion was based on the findings of the block assessment proceedings. He also gave a finding that no other material was found to come to a conclusion that this claim is not allowable. decided in favour of Assessee.
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