Reliance was also placed on the decision
of CIT vs. Gautam Creations (P) Ltd. reported in (2007) 213 CTR 543
(Del) wherein the Assessing Officer disallowed deduction of commission
holding that the assessee was unable to satisfactorily explain the
payments and the work done by the agents to whom the commission was
paid and the Hon'ble Delhi High Court held that Tribunal on appreciation
of evidence held that there was an agreement, though not a written
agreement between the parties and that work was done by the
11 ITA Nos.637, 638 & 4373/Del/2013
commission agents pursuant thereto justifying the commission payments
made to them by the assessee; no substantial question of law arises from
the impugned order since it is based on appreciation of evidence and no
perversity has been shown in the view taken by the Tribunal.