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TMI Blog2014 (1) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... were paid to the employees of Beverages Corporation and retail outlet employees and in the remand report when the statement of Mr. Vinod came to be recorded it was the commission paid to him during those years - The very role played by Mr. Vinod in the affairs of the company and also the amount said to have been paid by him to the Managing Director, all looks very suspicious - The authorities wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005-06 276 of 2013 2004-05 277 of 2013 2005-06 281 of 2013 2003-04 282 of 2013 2003-04 286 of 2013 2004-05 288 of 2013 2002-03 2. The entire issue revolves around the disallowance regarding the amount said to have been paid as Commission to one Mr.Vinod by the appellant-assessee company. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid to sales men of Kerala State Beverages Corporation. In other words, the claim of the assessee before the Assessing Officer was, the amount under the head Commission and Incentives was paid to the employees of Beverages Corporation and retail outlets for boosting up the sales. Here nowhere name of Mr.Vinod is mentioned. If one Mr.Vinod was taking care of the affairs as stated in the remand re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been paid by him to the Managing Director, all looks very suspicious. Therefore the authorities were justified in rejecting the stand of the assessee. Through, Mr.Vinod, as indicated in the remand report that from time to time the amounts claimed were paid as commission but to whom paid becomes a very doubtful issue. In that view of the matter, we are of the opinion, the Assessing Officer and Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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