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TMI Blog2020 (1) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... thick Ranganathan, Senior Standing Counsel. J U D G M E N T (Judgment of the Court was delivered by N. KIRUBAKARAN, J) This tax case appeal has been filed against the dismissal order passed in the stay petition in the appeal filed by the appellant before the Tribunal challenging the order of the Dispute Resolution Panel. 2. The petitioner is a manufacturer and exporter who claimed deduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant would submit that the appellant had already paid Rs. 75 lakhs whereas their claim is only for Rs. 1,09,75,510/-. Moreover, even in the previous financial years also, the assessee got relief from the Tribunal, even though the Dispute Resolution Panel upheld the order of assessment officer disallowing the deduction of Agency Commission. Therefore, the order passed by the Tribunal dismissing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal is admitted on the following substantial questions of law: "(i) Whether 'Prima facie case' requires positive evidence of certainty of victory? (ii) Whether the Hon'ble Tribunal erred in holding that decision of the Co-ordinate Benches of Hon'ble ITAT, holding the arms-length value under the Agency Agreement to be valid, is not a prima facie case for the grant of stay against recovery pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eduction of Agency Commission has to be decided only by the Tribunal. Pending disposal, what has to be seen is whether prima facie case has been made out by the appellant or not. In the view of the Tribunal, prima facie case is not made out. However, taking into consideration of the previous history and the fact that the appellant has already paid a sum of Rs. 75 lakhs, this Court is of the opinio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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