consideration, according to learned counsel, the Department thought it fit to disallow commission payment. We have heard both learned standing counsel appearing for the Department ... commission payments were allowed in the past as well as in future. But only in the assessment year under consideration the commission payment was disallowed
also made an addition of Rs 40,630/- on account of commission disallowed to Smt. Archana Gupta, as being a bogus payment. The assessment order ... ITAT and CIT (A) considered the facts in total relating to payment of commission to Smt. Archana Gupta. The CIT (A) gave a categorical finding
CIT vs. Hindustan Motors Ltd. ( 1991) 192 ITR 619 (Cal) and CIT vs. Sutlej Cotton Mills Ltd. ( 1992) 194 ITR 66 (Cal), CIT ... interfere with the finding of the learned CIT(A) regarding disallowance of Rs. 22,608.
15. Ground No. 7.2 is with regard to disallowance
commission would have been payable to the
directors as profits or dividend, if it had not been paid as commission. He, therefore,
disallowed and added ... commission to the taxable income of the assessee
company. The CIT (Appeals), on being approached by the assessee, set-aside the
disallowance for the assessment
commission paid to those very foreign agents,
by giving cogent reasons the learned CIT(A) as well as the
learned tribunal have deleted the disallowance ... disallowance made by the
Assessing Officer is deleted.
Now coming to the other grounds of appeal
concerning the disallowance of this commission of
Rs.6137440
MSEB could have approached the Commission for Tariff Revision that earlier. Accordingly, the Commission has disallowed the creation of a Regulatory Asset."
We agree ... prior approval of the Commission, and data on public institutions and Kutir Joti Consumers. The commission has disallowed revenue to the MSEB for about
filed appeals against the order of CIT(A). According to the petitioner, the CIT(A) erred in making disallowance of marketing expenses amounting ... CIT , Saurashtia Packaging (P) Ltd. v. CIT , Rajesh Babubhai Damania v. ITO , Rameshchandra M. Luthia v. Asstt. CIT . Omai Salay Mohamed Salt v. CIT
CIT(A)s order. The matter has to go back to the CIT(A).
21. Ground No. 3 is about disallowance ... correct disallowance should be restricted to Rs. 97,903 only. The only difference between the AOs disallowance and the offer of disallowance by the assessee
confirmed the disallowance
ofRs.27.45 crores. The main reason for the confirmation of the
disallowance advanced by CIT (A) is that part ... CIT V Reliance Utilities & Power limited [313
ITR 340] We reverse the order of the CIT (A) confirming the
disallowance of expenditure
confirmed the disallowance
ofRs.27.45 crores. The main reason for the confirmation of the
disallowance advanced by CIT (A) is that part ... CIT V Reliance Utilities & Power limited [313
ITR 340] We reverse the order of the CIT (A) confirming the
disallowance of expenditure
