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TMI Blog2017 (9) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... sed before the Tribunal and on which submissions were canvassed before the Tribunal as also before us pertains to the payment of inland transportation expenses and commission to foreign parties as per the guidelines issued by the Reserve Bank of India. 4 The facts have been noted in paragraph 3 of the Tribunal's order. The Tribunal noted that the Assessee's name appeared in the report (Volker Committee) appointed by the United Nations Security Council to investigate the administration and management of Oil for Food programme in Iraq. The information was received by the Investigation wing in writing and which according to the Revenue named the Assessee. The report pointed towards the payment made to the then Iraqi Regime/Iraq Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Assessing Officer's order and with the above observation has been confirmed and we have noted paragraphs 6 and 6.1 at running page 26 of the First Appellate Authority's order. 8 When such was the controversy before the Tribunal and it considered the rival submissions, it held that there is no denial of the fact that the Assessee had supplied the goods under the agreement which has been approved by the United Nations as well as the Indian Authority. The payment of inland transport expenses as explained by the Assessee is towards the transportation of the export goods from the port to the destination. The Tribunal perused the terms of the contract, the obligation of the transportation of the goods from port to the destination and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses by holding that the assessee has submitted all the relevant details & documentary evidences which is contrary to fact that the assessee did not file, before the Assessing Officer an the CIT(A), necessary documentary evidences to show that the said expenditure was incurred for business expediency? B) Whether on the facts and circumstances of the case and in law, the Hon'ble Income Tax Appellate Tribunal was justified in deleting the disallowance of inland transportation charges and commission expenses by holding it to be not covered under Explanation to section 37(1) of the Income Tax Act which is contrary to findings of the Assessing Officer & CIT (A) that the assessee failed to prove in evidence that these expenditure were for it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se and in law, the Tribunal was justified in allowing the assessee to raise a ground of appeal relating to disallowance of deduction u/s. 80HHC of the Income Tax Act, which was not challenged by the assessee before the CIT(A) and had thus attained finality?" 15 At that time, as well this Court and in the detailed order passed on that date namely 20.03.2017 recorded that it is a agreed position between the parties that the impugned order of the Tribunal allowed the Assessee's Appeal before it by placing reliance upon its own decision of a Coordinate Bench dated 26.07.2013 in the case of Ajanta Pharma Ltd. It is also an agreed position that Appeals were filed by the Revenue in this Court in the case of Ajanta Pharma Ltd. 16 Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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