TMI Blog2013 (5) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts are examined by the CIT (A) and nothing was brought on record to counter the same by the Revenue, decline to interfere with the orders of the CIT (A). The grounds raised by the Revenue are rejected. - ITA No.6949 of 2010 - - - Dated:- 5-4-2013 - Shri B. Ramakotaiah And Dr. S. T. M. Pavalan,JJ. For the Petitioner : Shri Mohit Jain, DR For the Respondent : None ORDER Per B. Ramakotaiah, A.M. This is a Revenue appeal against the orders of the CIT (A)-26 Mumbai, dated 21.07.2010. The Revenue has raised the following grounds: 1. On the facts and in the circumstances of the case and law, the learned CIT (A) erred in deleting the addition of Rs.26,21,118 made on account of concealment of commission related income, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,628. According to AO, there was a gross reimbursement to that extent and therefore, assessee should receive commission at 2% thereon at Rs.77,81,353 as against Rs.38,45,657 received by assessee. AO was of the view that assessee has not shown full commission income and accordingly he made an addition of Rs.26,21,118 as per the working given in Para 6 of the assessment order. 3. It was clarified before the CIT (A) that assessee collected from various clients only octroi of Rs.19,46,02,023 whereas the octroi duty paid through various agencies was of Rs.19,44,65,628 and through self of Rs.1,36,395 totaling to Rs.19,46,02,023. Thus it was submitted that whatever Octroi has been collected has been deposited to the BMC through authorized agents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been shown by the appellant in its Income and Expenditure A/c as appearing at page No.4 of the paper book filed along with return of income. Therefore, so far as income part is concerned, there is no visible concealment. As regards corresponding octroi charges expenditure of Rs.12,00,984 learned AO has accepted the genuineness of such expenditure after making enquiries from the respective parties therefore, the expenditure part of the appellant is also found established as genuine one. It has to be reiterated that learned AO has not brought on record as to how there is gross octroi receipt of Rs.38,90,67,651 and not of Rs.19,46,02,023. Had there been any confusion, AO could have made enquiry from the BMC to know as to how much actual depos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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