auditor for disallowance of expense
under this head. Therefore, again the disallowance is not justified.
The ld CIT DR has relied on the order ... only confirmed the
disallowance of Rs.1,00,000/-. Therefore, disallowance of Rs.1,20,000/-
confirmed by CIT(A) is otherwise not justified
mainly discussing about the disallowance made of
similar nature in earlier years, but surprisingly, disallowed the
entire commission paid to Venture Capital even ... Crores. Instead of disallowance
of commission attributable to sales made to Satyam Group, the
entire commission paid was disallowed without assigning any
reasons. This disallowance
CIT
as to receive the commission, thus, in absence of evidence to support claim of
commission the entire amount was rightly disallowed ... agents to whom this
commission has been paid remained unverifiable, therefore, the entire
commission payment to Iraq is disallowed due to absence of reliable
documentary
CIT
as to receive the commission, thus, in absence of evidence to support claim of
commission the entire amount was rightly disallowed ... agents to whom this
commission has been paid remained unverifiable, therefore, the entire
commission payment to Iraq is disallowed due to absence of reliable
documentary
assessed
the income by making addition of Rs.51,40,632/- disallowing
commission payment, addition on account of interest of Rs.15,694/-
and disallowance ... rightly deleted the impugned
addition made by the Assessing Officer disallowing commission of
Rs.5140632/- and we find that the same has been incurred wholly
2014_
M/s Lord Chloro Aklali Ltd. Vs JCIT (A)
CIT(A) was satisfied with the explanation of the assessee regarding the
fall ... issue of interest payment without
specifying the same. Hence, disallowance confirmed by CIT(A) is
unjustified and be deleted.
At the outset, the ld CIT
circumstances of the case and in law,
the CIT(A) erred in upholding disallowance of RS.8,94,021/-
being prior period expenses claimed during ... circumstances of the case and in law,
the CIT(A) erred upholding adhoc disallowance of
RS.1,00,000/- out of foreign travel expenses allegedly
against the order of ld.
CIT(A)-XI, Ahmedabad dated 26.7.2012 in appeal No.CIT(A)-
XI/368/Addl.CIT.R-5/11-12, passed ... payment of commission to the Directors.
iii) The Id. CIT (A) has erred in law and on facts in deleting the disallowance
APTECH
11
CIT(A) confirmed the disallowance to the extent of Rs.10,48,050/- by holding
that the AO had wrongly taken the figure ... APTECH
19
of the assessee. The ld. CIT(A) upheld the disallowance on the ground that
the payment exceeding Rs.20,000/- in each instance
rate at which commission was paid. In absence of
the above documentary evidence, the entire amount of
commission has been disallowed by the AO apparently ... disallowing commission paid by
the assessee on the sales and allowing part deduction u/s 80HHC of the
Act and disallowing assessee's claim
