TMI Blog2016 (10) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.85 lacs in earning such income. The assessee failed to produce evidence of such expenditure. Significantly, none of the payments were made through cheque. The assessee also could not produce the nature of service rendered by the recipients of the payments. No substantial question of law - Decided against assessee. - Tax Appeal No. 632 of 2016 - - - Dated:- 22-8-2016 - Akil Kureshi And A. J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same? 2. Briefly stated, the issue pertains to allowing expenditure deduction in the commission income of ₹ 10.79 lacs (rounded off) earned by the assessee. In the original return which the assessee filed for the assessment year 2011-12, the assessee had not shown any such income. During the course of assessment, however, the assessee filed a revised return in which, such commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the recipients of the payment nearly four months later. Despite adjournments, the assessee did not produce any details of the nature of services rendered by such persons. On such basis, the CIT (Appeals) confirmed the view of the Assessing Officer. The Tribunal rejected the assessee's appeal. 4. It can thus be seen that the entire issue is based on factual aspects and upon appreciation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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