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United Liner Agencies (Stevedores) Versus DCIT Central Circle 39, Mumbai

2010 (4) TMI 1149 - ITAT MUMBAI

M.A. No. 89/Mum/2010 and M.A. No. 455/Mum/2009 arising out of I.T.A. No. 2660/Mum/2002 - Dated:- 30-4-2010 - Shri R.S. Syal (AM) And N.V. Vasudevan (JM). Assessee by : Shri Y.P. Trivedi & Ms. Vasha Dalal Department by : Shri L.K. Agrawal ORDER PE .....

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mistakes in the Tribunal order. One of the issue in the aforesaid appeal was with regard to disallowance of commission expenses of ₹ 1,71,49,967/-. The assessee, who is in the business of stevedoring claimed the aforesaid commission as deducti .....

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re rendered by the sister concern for which commission was paid. Later on this statement was retracted by him. Nevertheless, revenue authorities disallowed the deduction on account of commission for the reason that the assessee failed to substantiate .....

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;ble Tribunal failed to appreciate in taking cognizance of the following facts which were urges at the time of hearing :- a) That the said commission amount is already taxed in the hands of the sister concerns and if it is disallowed in the hands of .....

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ed to examine and find out as to what services were rendered by the sister concerns. In the absences of such examination, to arrive at the conclusion that no services were rendered by the sister concerns would lead to apparent mistake in the order; c .....

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ces were not rendered by the sister concerns without appreciating the fact that said statement was retracted by him vide his affidavit made on 12.1.2002. In the said affidavit, he has specifically mentioned that his statement was given after arduous .....

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uld reveal mistake apparent on the face of record, more so in view of the judgment of Supreme Court in the case of Mehta Parikh & Co. Vs. CIT, 30 ITR 181. e) The Tribunal also committed a mistake of not considering the contention of appellant tha .....

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