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2013 (7) TMI 572 - HC - Income TaxDisallowance on commission paid whether assesse would be entitled for the exemption on the commission paid to the sub-brokers Held that:- all the three lower authorities came to the conclusion that no services were rendered by the sub-brokers, there was no necessity to engage services of brokers/sub-brokers in the light of the agreement with the principal company, and further not a single penny was paid to the subbrokers for years together. One is required to arrive at the conclusion on the basis of human probability. Human probability cannot be ignored for persons like sub-brokers or men of no means who render services to some but do not receive any amount for years together. None would leave hard earned money, for their day-to-day needs if actual services have been rendered by the said persons. It was upon the appellant to discharge the onus which heavily lay on him and he miserably failed for the reasons stated herein before. The said issue being essentially a finding of fact - the appeal is liable to be dismissed as no substantial question of law arise - Court relied upon the judgement of Sumati Dayal v. CIT (1995 (3) TMI 3 - SUPREME Court) It is essentially a finding of fact not only recorded by the Tribunal but by the learned Assessing Officer as well as by the first appellate authority that no services were rendered by the sub-brokers and no amount was paid to them either during the year or even later appeal decided against assesse.
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