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2013 (5) TMI 410 - HC - Income TaxDisllowance of commission payments in view of Explanation to Section 37(1)- CIT(A) & ITAT allowed the claim stating that assessee has made payment for commission and has been rendered services in consideration of the same & The fact that services have been rendered by a party other than the agent to whom commission is paid is wholly immaterial so far as deductibility in the hands of the assessee is concerned - Held that:- The department appeal could not satisfy= as to why were the findings as recorded by the CIT(A) and the Tribunal incorrect either on fact or in law. There is, as such, no reason why the appeal should be entertained. Against revenue.
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