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2018 (6) TMI 102 - HC - Income TaxDisallowance of payment of commission - Held that:- Md. Ali Samarie of Baghdad was an agent and rendered services to the assessee and thus no question of law is involved. Expenses allowed. Whether the expenses towards drawings/ designs software consultancy charges are revenue or capital in nature? - Held that:- The consultancy charges were on account of drawings and designs prepared by a particular agency - the drawings and designs could not have been treated as a capital asset and subjected to depreciation. Whether tender deposits made for filing tenders are allowed as deduction u/s 37? - Held that:- As per the discussion in the order it is found as expenditure. Since the questions raised are not of such character that require any consideration - thus appeal is dismissed.
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