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Groz Engineering Tools Pvt. Ltd.,, New ... vs Assessee on 14 October, 2014

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.
Income Tax Appellate Tribunal - Delhi Cites 12 - Cited by 0 - Full Document
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