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2018 (3) TMI 1153 - AT - Income TaxAddition on account of machinery hire charges - Held that:- Referring to date wise details of machinery hire charges paid to Philips Electronics India Ltd together with bill details, PAN, gross amount, TDS details and TDS remittance details. As gone through the entire ledger account of Philips Electronics India Ltd for the period 1.4.2009 to 31.3.2010 enclosed in the paper book and we are not able to find the figure disallowed by the AO in the sum of ₹ 3,51,932/-. Even the ld DR was not able to identify the said figure from the said ledger account before us. It is not in dispute that these papers were submitted before the ld AO. CIT-A had rightly deleted the addition in the sum of ₹ 3,51,932/-. Ground No. 1 raised by the revenue is dismissed. Addition on account of commission - Held that:- This is not the case that the assessee as well as the commission agents had not submitted any details so as to give one more opportunity to the revenue for making fresh enquiry. The net profit shown by the assessee during this year had increased substantially when compared to that in the earlier year. Since the services rendered by the commission agents had been proved conclusively in the instant case, the reliance placed on the decision in the case of Vishnu Agencies (P) Ltd vs CIT (1978 (8) TMI 66 - CALCUTTA High Court) does not come to the rescue of the revenue, as in that case, the services rendered were not proved by the assessee. Hence the same is factually distinguishable. The fact of rendering of services by these commission agents to the assessee has been proved beyond doubt and accordingly the assessee is squarely eligible for deduction of commission expenditure u/s 37. - Decided in favour of assessee.
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