2013 (5) TMI 541

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..... ns were filed whenever TDS provisions were applicable, tax was deducted - Commissioner (Appeals) and the Tribunal concurrently on the basis of the appreciation of evidence on record held that the payment of commission was genuine and proper. The necessary evidence and justification for such commission payment was on record. - deduction of commission allowed - decided in favor of assessee. - Tax A .....

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..... Assessing Officer towards the commission paid to related parties. The Assessing Officer made such addition despite the assessee pointing out that the parties to whom such commissions were paid were associated with the associated company since its inception. The commission was paid for the services rendered by them for promoting sales. Such commission agents were assessed to income tax, TDS whenev .....

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..... asis of the appreciation of evidence on record held that the payment of commission was genuine and proper. The necessary evidence and justification for such commission payment was on record. We are of the opinion that there is no perversity in such findings. No question of law, therefore, arises. With respect to question No.2, we notice that the Assessing Officer made addition of Rs.16,62,000 of .....

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