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2018 (1) TMI 1047 - HC - Income TaxJustification of payment of commission - parties related to directors - correctness of the finding of the ITAT that the commission agents of the assessee had rendered services to the assessee so as to justify payment - CIT had affirmed the additions made by the AO by merely recording that exact nature of services rendered and the volume of orders procured etc. were not elucidated. - Held that:- Reasoning given by the ITAT and the factual matrix being contrary to the reasoning given by the AO and the CIT(A), we do not think that the impugned order can be treated as perverse. While considering the question of perversity of a finding of fact, the test applicable is rather strict. The finding should be such which is arrived at without any material, or upon a view of the facts which could not reasonably be entertained or the facts found are such that no person acting judicially and properly instructed as to the relevant law would have come to that determination. This test and benchmark is to be satisfied. It is not possible to hold so in the present case, and interfere. We are not required to reappraise the facts as an appellate court and decide whether we could have arrived at a different factual finding and conclusion. No question of law - Decided in favour of assessee
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