Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 930 - AT - Income TaxCommission paid to overseas agent - assessee was unable to prove the need for commission @25% paid to M/s.Khadlaj Perfumes LLC, whereas commission incurred with other parties was @0.5% to 5.85% - addition u/s 153A - Held that:- No addition can be made in respect of assessments which have become final if no incriminating material is found during search or during 153A proceedings. See CIT Vs. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT]
|