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2012 (2) TMI 349 - DELHI HIGH COURTFinding of fact - dis-allowance of payment to Commission agents in respect of sales made to the State Road/Municipal Transport Corporation/Undertakings – Tribunal deleted the dis-allowance – Revenue contended that commission payment in fact represented illegal gratification paid to some of the officers of the SRTC/Municipal/ Undertakings - Held that:- The conclusion reached by the tribunal is a finding of fact. Tribunal has accepted and agreed that evidence exists to show and establish nature of services actually rendered by various agents at different places throughout India. Further w.r.t. to contention of gratification it is held that it is based on surmises, conjectures or suspicions and is not rationally possible – Decided against the Revenue.
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