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2016 (5) TMI 1270 - HC - Income TaxDisallowance from the commission received from the BSNL out of an amount as commission paid - Held that:- The examples were taken of certain bills bearing No. 4877 dated 19.1.2006 in the name of Shri Raj Kumar Samna, No. 5018 dated 'nil' in the name of Tanisk Singla, Sirhind, bill No. 4992 dated 21.10.2006 in the name of Aggarwal Enterprises, Patiala etc. where complete addresses of the retail customer/sub dealers had not been mentioned so that the same could be verified and it was also recorded that in view of the incomplete particulars, the parties were not locatable in such big cities. It was in the totality of facts and circumstances that the addition of ₹ 50,000/- was sustained by the Tribunal. The view taken by the Tribunal in the given facts and circumstances is plausible and also reasonable in upholding the addition of ₹ 50,000/- only.
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