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2015 (9) TMI 808 - HC - Income TaxDisallowance u/s 40(a)(ia) - assessee has failed to bring any evidence of record that the payments made are covered under Circular No.723 of 1995 and that the non-residents ship owners/charters had filed returns u/s 172 of the Act - ITAT confirmed CIT(A) order deleleting part disallowance - Held that:- From the findings recorded by the Commissioner (Appeals), it is evident that he has thoroughly examined the facts of the case and has based his conclusions thereon veryfying all the copies of the bills of lading and as per that except in three cases, all payments were made to the agents of non-resident shipping companies which fact was not disputed by the revenue. The Tribunal on an appreciation of the evidence on record has concurred with the findings of fact recorded by the Commissioner (Appeals). It is not the case of the revenue that the findings recorded by the Tribunal are based on irrelevant material or that any relevant material has been ignored. Under the circumstances, the conclusions arrived at by the Tribunal being based upon concurrent findings of fact recorded by it, in the absence of any perversity therein, do not give rise to any question of law much less, a substantial question of law as proposed or otherwise. The appeal is, therefore, dismissed. - Decided against revenue.
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