Electricity Regulatory Commission (hereinafter
referred to as the 'Central Commission') in Petition No. 256 of 2009 wherein the
Central Commission has determined ... Central Electricity Regulatory Commission ( for short, the
'Central Commission') in Petition No. 260 of 2009 wherein the Central Commission
has determined the tariff
these reasoning,
the Ld. AO disallowed the commission payment.
13. The Ld. CIT(A), however, deleted the disallowance by observing as
under:
"Commission ... commission. The appellant has given full details of
commission paid, the sales in respect of which commission is
paid, the rate at which commission
same was duly placed
before the State Commission.
e). The State Commission has disallowed an amount of Rs.
52.45croreunder interest and finance charges ... recommendations of the Sixth Pay
Commission and the pay revision to its employees. The State
Commission has further disallowed a sum of Rs. 100 crores
whole of commission of Rs. 13 lakhs is disallowed.
4. The disallowance of commission was challenged in appeal before the learned CIT ... brokers as well proof of payment of commission, the entire commission claimed of Rs. 13.00 lakhs was disallowed. The contention put forward by the appellant
disallowance of
expenses viz. (i) disallowance out of staff welfare and other welfare
expenses of Rs. 9,59,074/-; and (ii) disallowance of commission
expenditure ... certain
disallowances viz. (i) disallowance of 5% of staff welfare expenses :
Rs.4,79,537/-; and (ii) disallowance out of commission expenditure
account of commission payment. On
appeal before the ld. CIT (A), the disallowance was restricted to Rs.
17,79,865/-. Thus, being aggrieved, both ... assessee
has paid only .68% commission of total turnover. The commission was paid
to 32 commission agent/parties. The commission payment was varying from
Page 80 of CIT (A)'s Order} Rs.9,12,577
The learned CIT (A) erred in disallowing the contribution on the ground that ... CIT (A)'s Order} 1,25,13,773
The learned CIT(A) erred in disallowing the investment allowance on following items installed in Town
PARA 2 OF CIT (A) ORDER)
1.1 CIT(A) has erred in fact and in law by confirming disallowance of interest on
Bonds issued ... PARA 2 OF CIT (A) ORDER)
1.1 CIT(A) has erred in fact and in law by confirming disallowance of interest on
Bonds issued
PARA 2 OF CIT (A) ORDER)
1.1 CIT(A) has erred in fact and in law by confirming disallowance of interest on
Bonds issued ... PARA 2 OF CIT (A) ORDER)
1.1 CIT(A) has erred in fact and in law by confirming disallowance of interest on
Bonds issued
PARA 2 OF CIT (A) ORDER)
1.1 CIT(A) has erred in fact and in law by confirming disallowance of interest on
Bonds issued ... PARA 2 OF CIT (A) ORDER)
1.1 CIT(A) has erred in fact and in law by confirming disallowance of interest on
Bonds issued
