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2018 (5) TMI 1724 - AT - Income TaxDisallowance of commission paid for sales - whether the expenses are bogus claim without rendering any service? - Held that:- Since the commission paid to Smt. Kavita Agarwal is without any service rendered by her and so it is disallowed - remaining of service and claim of commission to 6 persons is not free from the bogus claim and thus 50% of the commission paid is disallowed - Decided against the assessee. Disallowance of lift maintenance expenses for non deduction of TDS u/s 40a(ia) - provisions of Section 40(a)(ia) of the Act applicability only on payable expenses and not on amount already paid - Held that:- Since the said issue of paid or payable U/s 40(a)(ia) of the Act has been finally settled in case of M/s Palam Gas Service vs. CIT [2017 (5) TMI 242 - SUPREME COURT] has relied upon by the ld. DR therefore, to that extent, we do not find any error or illegality in the order of the ld. CIT(A). Now before the Tribunal the assessee has raised a fresh plea and placed reliance on various decisions, therefore the issue being purely legal in nature, the same is set aside to the record of the ld. CIT(A) to adjudicate as per the provisions of law - Decided in favour of assessee for statistical purpose.
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