9911796707
TMI Blog2020 (12) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.2014 on the following substantial questions of law: i. Whether the Income Tax Appellate Tribunal was correct in law in disposing of the appeal filed by the assessee without independently examining the facts and merely relying upon the order passed by Commissioner of Income-tax (Appeals). ii. Whether the tribunal was justified in law upholding the order of CIT(A). 2. Facts leading to filing of this appeal briefly stated are that the assessee is engaged in the business of conversion of rough granite blocks / slabs into polished granite slabs, tiles, monuments, etc. The assessee is 100% export oriented unit having its factory and registered office at Bangalore and exporting its products to United States of America and United Kingdom, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Tax (Appeals) who, by an order dated 30.08.2012 inter alia, held that the assessee has failed to furnish either any evidence or proof with regard to the fact that the payments were made to the foreign parties for the services rendered outside India either in the course of assessment proceedings or before the Commissioner of Income Tax (Appeals). It was further held that the terms and conditions of payment are only explained without establishing the fact that the payments have been made by the assessee for services rendered outside India and therefore, the deduction cannot be permitted. In the result, disallowance made by the Assessing Officer to tune of Rs. 39,94,627/- was sustained and the appeal preferred by the assessee was partly all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e any documents to show that the payments were made for the purpose of business so as to entitle the assessee to claim under Section 37(1) of the Act and therefore, no useful purpose would be served by remitting the matter. 6. We have considered the submissions made on both sides and have perused the record. The relevant extract of the order passed by the Commissioner of Income Tax (Appeals) reads as under: "... However, the basic fact that the payments were paid to the foreign parties for services rendered outside India was not established with any evidence or proof on record either at the time of assessment or during the course of appeal proceedings.... " The relevant extract of paragraph 3.4 of the order passed by the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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