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2019 (7) TMI 645 - HC - Income TaxAddition of expenditure as commission on export of goods - payment on behalf of the Assessee to its overseas agents for facilitating its export business - claiming deduction by filing of a revised return - Department's appeal is on the footing that no deduction/expenditure, which was not claimed in the return of income, could be claimed before the Assessing Officer without filing any revised return - HELD THAT:- A similar plea, in a similar case involving the same issue, was before this Court in The Principal Commissioner of Income Tax, Panaji v/s. M/s. Rajaram Bandekar (Sirigao) Mines Pvt. Ltd. [2019 (7) TMI 416 - BOMBAY HIGH COURT] after considering the case law cited by the Revenue and, in particular, the case of Goetze (India) Ltd. Vs. Commissioner of Income Tax, [2006 (3) TMI 75 - Supreme Court] held that there was no question of the Assessee claiming any deduction by filing of a revised return. This Court held that what the Assessee received from its foreign buyers was the net FOB value; the Assessee was not claiming any expenditure on account of commission paid and, there was, thus, no question of any revised return. In that case, the Court observed that there was no tax effect whatsoever by reason of the expenditure made by foreign buyers by way of commission paid outside India and that, in the premises, no substantial question of law arose for consideration of the Court. The decision in M/s. Rajaram Bandekar (Sirigao) Mines Pvt. Ltd. (supra) covers the facts of the present case. For the reasons stated in that case, no substantial question of law arises in the present Tax Appeal for consideration of this Court. The Appeal, in the premises, is dismissed.
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