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2017 (12) TMI 1156 - AT - Income TaxDeduction of commission paid to the various brokers - Held that:- As rightly submitted by the assessee, the said parties in reply to enquiry made by the Assessing Officer had confirmed the receipt of commission from the assessee and there was nothing found in the enquiry made by the Assessing Officer to draw adverse inference against the assessee in the matter of allowability of the assessee’s claim for deduction on account of commission paid. AO in the remand report initially submitted to the CIT(Appeals) as well as the ld. D.R. at the time of hearing before me have doubted the genuineness of the claim of the assessee for commission payment on the ground that supporting bills raised on the assessee for commission were not produced by the concerned parties. It is, however, observed from the remand reports submitted by the Assessing Officer to the ld. CIT(Appeals) subsequently, the relevant portion of which is reproduced in the impugned order of the ld. CIT(Appeals), that some of the parties did furnish the copies of bills for commission raised on the assessee, which, in my opinion, was sufficient to establish the services rendered by them to the assessee in order to justify the payment of commission. Having regard to all these facts of the case, find myself in agreement with the ld. CIT(Appeals) that the disallowance of commission made by the Assessing Officer was not justified and the same was liable to be deleted. - Decided against revenue.
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