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2022 (4) TMI 912 - HC - Income TaxDisallowance of the commission expenditure - HELD THAT:- This Court is of the opinion that whether any agent has rendered any service or not to the appellant is a question of fact. In fact, even in Conimeters Electricals (P) Ltd. [2009 (8) TMI 1236 - DELHI HIGH COURT] and Asian Mills Pvt. Ltd [2021 (12) TMI 232 - GUJARAT HIGH COURT] the Courts dismissed the appeals filed by the Revenue on the ground that no substantial question of law arose in the said matters as the issue as to whether any agent had rendered any service or not was a question of fact. In the present case, the authorities below have given a concurrent finding of fact that the Appellant had failed to produce any evidence to prove that service had been rendered by Mr. D.N. Pandey to the appellant. The Tribunal in its order has also concluded that merely producing some emails exchanged between Mr. D.N. Pandey and the Appellant/assessee is not sufficient to prove that Mr. Pandey had provided any kind of service. The Profit and Loss Account of Mr. D.N. Pandey for the previous assessment year shows that out of gross receipt of ₹ 1,64,40,356/-, he had incurred expense of ₹ 1,38,05,010/- towards labour, loading & unloading charges! Last but not the least, the agreement between Mr. D.N. Pandey and the Appellant/assessee does not mention any specific scope of service. Thus no substantial question of law arises for consideration in the present case and the present appeal is dismissed.
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