Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 137 - HC - Income TaxPayment of commission - According to the AO, the assessee failed to prove that the alleged commission agent rendered any service and thus, disbelieved the agreement - Held that:- The Revenue could not place any evidence before us to the extent that the actual payment was not genuine or that the agent has not disclosed such payment in its Return - In absence of such evidence, once it is proved that there existed a written agreement and consequent to such agreement payments were actually made from time to time by account payee cheques - having regard to the nature of work the agent was required to perform, in our opinion, the Tribunal below was quite justified in deleting the addition. - Decided against the revenue.
|