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2015 (10) TMI 1519 - DELHI HIGH COURT

2015 (10) TMI 1519 - DELHI HIGH COURT - TMI - Deduction on account of commission paid to M/s UNIPLUS INDIA LTD - ITAT allowed the claim - Held that:- The Court is unable to find any justification for the ITAT to have overlooked the factual findings of the AO and the CIT (A) which showed that the story made up by the Assessee of engaging the services of UIL for procuring orders from the Government of Punjab and other parties, was not substantiated. The ITAT surmised that "There must have been som .....

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) for concluding that no 'finder services' were shown to have been rendered by the UIL to the Assessee.

The only conclusion that the Court can draw from a reading of the impugned order of the ITAT is that it completely overlooked the evidence on record and came to a conclusion that can only be termed as perverse. The Court is, therefore, unable to sustain the impugned order of the ITAT. - Decided in favour of the Revenue - ITA No.8/2003 - Dated:- 24-9-2015 - S Muralidhar and Vibhu Bak .....

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of law: "Whether in the facts and in the circumstances of the case, the Tribunal was correct, both on facts and in law, in allowing the deductions claimed by the assessee amounting to ₹ 8,00,000/- on account of commission paid to M/s UNIPLUS INDIA LTD.?" 3. The Assessee was proprietor of three concerns and also a partner with her husband in another firm. The Assessee's return of income for AY in question declaring income of ₹ 4,17,101 was picked up for scrutiny and she .....

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n seven instalments. The Assessee filed seven letters and seven debit notes purportedly sent by UIL for proving that commission had been paid to UIL for providing leads of potential customers. According to the Assessee each of the seven orders had been procured by UIL for her. 5. The Assessing Officer ('AO') found that no 'finder services' had in fact been rendered by the UIL and that the evidence produced appeared to be fabricated and forged. He held that a sum of ₹ 8,00,0 .....

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nufacturer of plastic storage and pipes and did not have any experience in the line of business in which the Assessee was engaged. The CIT (A) concluded that the Assessee had simply come up with the story of employing a commission agent in order to reduce the Assessee's own tax liability. The CIT(A) also observed that when an Inspector was sent to UIL, it was found that there was a general despatch register maintained but it did not bear out the alleged correspondence exchanged between the U .....

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