TMI Blog2019 (7) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... facilitating its export business - claiming deduction by filing of a revised return - Department's appeal is on the footing that no deduction/expenditure, which was not claimed in the return of income, could be claimed before the Assessing Officer without filing any revised return - HELD THAT:- A similar plea, in a similar case involving the same issue, was before this Court in The Principa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion paid outside India and that, in the premises, no substantial question of law arose for consideration of the Court. The decision in M/s. Rajaram Bandekar (Sirigao) Mines Pvt. Ltd. (supra) covers the facts of the present case. For the reasons stated in that case, no substantial question of law arises in the present Tax Appeal for consideration of this Court. The Appeal, in the premises, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹28,79,06,746/-. The return was processed under Section 143(1) of the Income Tax Act. The case later was selected for scrutiny and a notice under Section 143(2) was issued to the Assessee. In the assessment, the Assessing Officer passed an order, purportedly on the basis of a DRI report made against exporters of iron ore, including the Assessee herein that there was under-invoicing of exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. 4. In the Department's appeal before the ITAT, it upheld the order of CIT (Appeals) observing, inter alia, that the payment of commission had a combined effect of liability as nil in the income of the Assessee and the transaction was between foreign agents and the importers abroad which was not liable to be assessed in India. 5. The Department's appeal is on the foo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount of commission paid and, there was, thus, no question of any revised return. In that case, the Court observed that there was no tax effect whatsoever by reason of the expenditure made by foreign buyers by way of commission paid outside India and that, in the premises, no substantial question of law arose for consideration of the Court. 6. The decision in M/s. Rajaram Bandekar (Sir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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