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2008 (7) TMI 395 - HC - Income TaxPayment of Commission - Whether the Tribunal was right in holding that the payment of commission by the assessee to a private limited company where its partners were directors is valid in law, when there is no evidence to show that the company had in fact rendered any service – held that - From the particulars available on record, it is seen also that the turnover of the appellant-company has steadily risen and the sales commission paid represents two per cent, of the turnover for the year 1999-2000 and 1.50 per cent. for the period under appeal on a turnover of Rs. 9,93,51,290 and Rs. 13,00,97,698 respectively - it is clear that both the authorities have given concurrent finding that commission is paid for rendering service. It is not a perverse order. It is a question of fact. Hence, we do not find any error or infirmity in the order of the Tribunal warranting interference and the same is in accordance with law and accordingly, it is confirmed. – deduction allowed
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