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1 - 4 of 4 (0.43 seconds)Section 153 in The Income Tax Act, 1961 [Entire Act]
Pr. Commissioner Of Income Tax - 6 vs M/S. Mohan Export India Private Limited on 4 January, 2018
17. The Hon'ble Delhi High Court has held in the case of Principal
Commissioner of Income Tax vs. Mohan Export India Pvt. Ltd. 90 Taxmann.com
168 (Del) that commission paid by the assessee to various agents in order to
secure orders from other countries and to ensure payment is to be allowed u/s
137 (1) of the Act.
Commissioner Of Income Tax vs Septu India (P) Ltd. on 6 February, 2008
The Hon'ble Punjab and Haryana High Court in the case of
Commissioner of Income Tax vs. Septu India Pvt. Ltd. 305 ITR 295 (P & H), has
held that when the assessee had proved the actual payments of amounts of
commission and service charges as well as receipt of the same amount by the
parties concerned then the claim put forth by the assessee should not have
been disallowed merely on the ground that the same was not supported by any
documentary evidence. Hence, we are of the considered view that the assessee
10
ITA No.1282/ MUM/2016
Assessment Year: 2011-12
has discharged the primary onus of establishing the genuineness of the
expenditure made in connection with its business. On the other hand, the Ld.
DRP has confirmed the disallowance without pointing out any cogent evidence
which rebut the claim of the assessee. We accordingly allow this ground of
appeal and set aside the DRP direction. Hence, we direct the AO to allow the
expenditure claimed by the assessee.
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