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TMI Blog2019 (1) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... te Tribunal (in short "the Tribunal"), raising the following questions for our consideration: "(a) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in allowing the foreign commission expense of the assessee on the basis of continuity without appreciating that the expenses were not examined in earlier years? (b) Whether on the facts and in the circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "We have noticed that the assessing officer has disallowed the impugned commission payment only on the ground that the assessee has failed to furnish evidences of types of services rendered by the recipients of commission payment. There should not be any dispute that the commission is generally paid for procurement of sales. The assessee has furnished evidences relating to commission payments in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have worked on behalf of the assessee in procuring sales. The Ld. A.R. also submitted that the assessee had made similar commission payments to most of the agents in other years and the same has been accepted by the AO. Under these set of facts, we are of the view that the AO has made the impugned addition only on surmises and suspicion. Accordingly, we affirm the order of the Ld. CIT(A) on this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;Nil'. The Company concerned was a sick undertaking and was before BIFR. Inter alia on such ground, Tribunal dismissed Revenue's Appeal and confirmed the decision of the CIT(A).
5. We find that the issue is factual. The concurrent finding of CIT(A) and the Tribunal in absence of perversity, do not give rise to any questions of law.
6. In the result, tax appeal is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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