Search Results Page
Search Results
1 - 10 of 34 (0.39 seconds)Section 80O in The Income Tax Act, 1961 [Entire Act]
Section 9 in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 40 in The Income Tax Act, 1961 [Entire Act]
Section 201 in The Income Tax Act, 1961 [Entire Act]
Article 7 in Constitution of India [Constitution]
Section 263 in The Income Tax Act, 1961 [Entire Act]
Continental Construction Ltd vs Commissioner Of Income-Tax, Central-1 on 15 January, 1992
8. The Ld. departmental representative could not controvert that how the
above decision does not apply to the facts of the case. No other contrary
decisions were pointed out before us. The contrary decisions stated by
the Ld. assessing officer were also considered in the above decision of the
coordinate bench. In view of above facts and respectfully following the
decision of the coordinate bench, we reverse the finding of the lower
authorities and direct the Ld. assessing officer to delete the disallowance
on account of export commission paid by the assessee to German
National for services rendered outside India of Rs. 13548158/-. In the
result, ground No. 3 and 4 With respect to the disallowance of export
commission of the appeal of the assessee are allowed.