2008 (8) TMI 526

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..... Rajesh Bindal J.- The Revenue has filed the present appeal against the order passed by the Income-tax Appellate Tribunal, Chandigarh Bench "A", Chandigarh (for short, "the Tribunal"), in I. T. A. No. 374/Chandi/ 2006 dated October 16, 2007, raising the following substantial question of law : "Whether in the facts and in the circumstances of the case, the hon'ble Income-tax Appellate Tribunal was .....

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..... ,34,814. The order was upheld by the Commissioner of Income-tax (Appeals). In further appeal before the Tribunal, the plea set up by the assessee was accepted. It was noticed that in the invoices raised by various State agencies who procured food grains on behalf of the assessee, the cost of wheat has been shown apart from the cost on account of other incidental expenses incurred by the procuremen .....

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..... st, storage, etc., are added to the cost of the goods, it cannot be inferred that the person who is billed had paid certain amount on account of those services separately as the same becomes part of the commodity so sold. 4. For the reasons mentioned above, we do not find any substantial question of law arises in the present appeal. The same is accordingly dismissed.
Case laws, Decisions, Jud .....

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