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2010 (4) TMI 1149 - ITAT MUMBAI

2010 (4) TMI 1149 - ITAT MUMBAI - TMI - 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 PER N.V. VASUDEVAN, JM :- Miscellaneous Application No. 455/Mum/2009 was not pressed and the same is dismissed as not pressed. 2. M.A. No. 89/Mum/2010 This Miscellaneous Application is filed by the assessee prayi .....

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ad given a statement that no services were 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 Later on this statement was retracted by him.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 by evidence the nature of services rendered by the sister concerned, for which commission was paid. In this Miscellaneous Application, the assessee has submitted that above order of the Tribunal suffers from f .....

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learned CIT(A) or even the Tribunal cared 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) The Tribunal relied upon the findings of the lower authorities who were solely guided by the statement of Shri S.K. Parikh, Chief Accountant/Finance Manager of the applicant recorded on 5.10.2000 under sectio .....

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