TMI Blog2013 (4) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... that the agent has not disclosed such payment in its Return - In absence of such evidence, once it is proved that there existed a written agreement and consequent to such agreement payments were actually made from time to time by account payee cheques - having regard to the nature of work the agent was required to perform, in our opinion, the Tribunal below was quite justified in deleting the addi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Year concerned. 2. According to the Assessing Officer, the assessee failed to prove that the alleged commission agent rendered any service and thus, disbelieved the agreement. 3. On appeal by the assessee before the CIT (Appeals), the copy of the agreement was produced as an additional evidence. It appears that there was an agreement with the said agent in helping in securing information f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee, the Tribunal, however, has pointed out that the assessee gave evidence in the form of copy of the bank cheque clearance statement, contra copies of ledger account and copies of correspondence with M/s.Mehta Trading Co., Surat, which would sufficiently indicate that the payments in question were genuine payments. The Tribunal below after going through copy of the agreement with the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place any evidence before us to the extent that the actual payment was not genuine or that the agent has not disclosed such payment in its Return. In absence of such evidence, once it is proved that there existed a written agreement and consequent to such agreement payments were actually made from time to time by account payee cheques, having regard to the nature of work the agent was required to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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