TMI Blog2014 (4) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the returns filed by said Pradeep Shirodkar which also, inter alia, disclose the receipt of the commission from different persons. Considering that the facts finding authorities have concurrently come to the conclusion based on material on record that the amount of commission was paid to Pradeep Shirodkar and as such the respondent is entitled to deductions under Section 37 of the Income Tax Act, we find no perversity in the said findings which would result in a substantial question of law which could be examined in the present appeal. - TAX APPEAL NO. 12 OF 2014 - - - Dated:- 9-4-2014 - F. M. REIS Z. A. HAQ, JJ. Ms. Asha Desai, Advocate for the appellant. ORAL ORDER (Per F. M. Reis, J.) Heard Ms. Asha Des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal and cross objection respectively before the Income Tax Appellate Tribunal, Panaji. The ITAT dismissed the appeal preferred by the appellant and partly allowed the cross objection filed by the respondent. Being aggrieved by the said order of dismissal, the appellant has preferred the present appeal. 5. The main ground raised by the learned counsel for the appellant is that the assessee - respondent could not substantiate his claim of payment of commission and as such in view of the judgment of the Apex Court, the Assessing Officer had right to consider the relevant facts and determine for himself whether the commission said to have been paid to the selling agents or any part thereof is properly deductible or not and that the bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. The Apex Court in the judgment reported in (2005)2 SCC 324 in the case of M. Janardhana Rao V/s Joint Commissioner of Income Tax has observed at paras 10 and 15 thus : 10. Some of the provisions of Section 260-A are in pari materia with various sub-sections of Section 100 CPC. The provisions are Sections 260-A(1), 260-A(2)(c), 260-A(3), 260-A(4) of the Act corresponding to Sections 100(1), 100(3), 100(4) and 100(5) CPC. ... 15. An appeal under Section 260A can only be in respect of a substantial question of law . The expression substantial question of law has not been defined anywhere in the statute. But it has acquired a definite connotation through various judicial pronouncements. In Sir Chunilal V. Mehta Son ..... X X X X Extracts X X X X X X X X Extracts X X X X
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