Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2005 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (10) TMI 40 - HC - Income TaxAssessee had paid sole selling agency commission - "Whether Tribunal was right in holding that the commission paid to non-resident sole selling agents could not be disallowed in the absence of any evidence for their having rendered by services and by relying on irrelevant material?" - scope of section 260A of the Income-tax Act, 1961 does not enable the parties to file an appeal, if they are aggrieved, as against the factual findings rendered by the appellate authority - For the reasons stated above, we are of the opinion that there is no substantial question of law raised within the ambit of section 260A of the Income-tax Act. We are therefore of the considered opinion that the appeal fails and the same is dismissed
|