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TMI Blog2018 (2) TMI 2088X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the learned Income Tax Appellate Tribunal, Indore Bench, Indore in Income Tax Appeal No.498/Indore/2016, Income Tax Appeal No.497/Indore/2016 and Income Tax Appeal No.499/Indore/2016 for the assessment years 2008- 09, 2009-10 and 2011-12, whereby the learned Appellate Tribunal has affirmed the findings of the learned Commissioner of Income Tax (Appeals). 2. The issue involved in these income tax appeals is whether the learned Commissioner of Income Tax (Appeals) was justified in allowing the commission expenses disallowed by the Assessing Officer. 3. Facts of the case are that the assessee filed its return of income declaring total income at Rs.42,46,450/- for Assessment Year 2008-09, Rs.75,05,690/- for Assessment Year 2009-10 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Assessment Year 2009-10, assessments of the assessee for Assessment Year 1992- 93, 2007-08, 2008-09 were completed under Section 143 (3) of the Income Tax Act, 1961 and in those assessments similar commission was paid and allowed by the Assessing Officer. 7. Relying on a decision of Madhya Pradesh High Court in the case of Commissioner of Income Tax v. Pure Pharma reported in (2005) 144 Taxman 364 (MP), the learned ITAT dismissed the appeal filed by the revenue and upheld the order passed by the Commissioner of Income Tax (Appeals). 8. Relevant paragraphs No.7 and 8 of order dated 30.06.2017 (Annexure A/3) passed by the Income Tax Appellate Tribunal, Indore Bench, Indore in ITA No.498, 497 and 499/Indore/2016 reads, as under: - "7. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isdictional High Court, wherein the requirement of Agents / Representatives in the case of business of Government supplies and payment of commission therein has been approved by the Hon'ble Jurisdictional High Court. Further, Government Agencies have confirmed the involvement of the Representatives and TDS of payment of commission was made through cheques and some of the agents have been examined by the AO u/s 131 on oath wherein they have admitted to have carry out the rendering of services and expertise in supervision work making them entitled to higher rate of commission on confirmation was filed with the agents with their tax returns, their affidavits and PAN details etc. Therefore, the genuineness of expenses as well as identity ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for doing such jobs cannot be denied. Further, PWD, MP vide their letter dated 24.02.2014 placed at paper book page no.53, and reproduced by CIT (A) at page 14 of his order in assessee's submission (page 2.1-3) prescribes the various formalities and services required to be landled by the assessee or representatives of the agents. Therefore, we are of the considered opinion that the ld. CIT (A) was justified in deleting the addition on account of commission payments debited to the profit and loss account. This view is also supported by the decision of the jurisdictional High Court as relied upon by the ld. Authorized Representative of the assessee, the Hon'ble High Court in the case of CIT vs. Pure Pharma, (2005) 144 Taxman 364 (MP) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-09, we are of the view that order dated 30.06.2017 passed by the learned Income Tax Appellate Tribunal, Indore Bench, Indore is just and proper, in view of the law laid down by this Court in case of Commissioner of Income Tax v. Pure Pharma (supra). 10. No case to interfere with impugned order dated 30.06.2017 (Annexure A/3) passed by the learned Appellate Tribunal, as prayed for, is made out; nor any substantial question of law is arising in these appeals. 11. Accordingly, Income Tax Appeal No.231/2017, Income Tax Appeal No.232/2017 and Income Tax Appeal No.233/2017 have no merit and are hereby dismissed. 12. IA No.19045/2017 (ITA No.232/2017) and IA No.19047/2017 (ITA No.233/2017) for dispensing with from filling certified copy of or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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