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2019 (2) TMI 538 - HC - Income TaxDisallowance of brokerage charges - Held that:- For multiple reasons, this appeal cannot be entertained. Firstly, as noted, during the remand proceedings, the assessee was confronted with material suggesting that the brokerage payments were not genuine. The assessee gave a statement conceding to the same and later on before the CIT(A) withdrew the entire claim. Once having withdrawn the claim from the appellate authority, it was not open for her to challenge the order based on said concession, before the Tribunal. In the appeal memo also, no grounds are made out suggesting any mistake of law on facts which led the assessee to give such concession. When the assessee by withdrawing the claim did not invite any decision from CIT(A), we wonder under what circumstances, she could have filed appeal against the order of the CIT(A) recording that such ground is not required to be examined on merits. Even independently, the Tribunal has examined the material on record leading to the concession given by the assessee and granted limited relief to the extent on the basis of remand report, it was found that the prescribed claim was not bogus. Thus, despite, the assessee giving up the entire claim of brokerage charges, the Tribunal has granted limited relief to the extent evidence on record favoured the assessee's claim of such payment. No question of law arises
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