2013 (1) TMI 761

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..... ts were maintained by the assessee - merely because in the subsequent year more expenses are incurred by the assessee disallowance was not justified - decided in favor of assessee Held that:- As per the tax appeal No. 509 of 2012 - no question of law for onsideration arises and the same is dismissed - TAX APPEAL NO. 510 of 2012 - - - Dated:- 28-1-2013 - AKIL KURESHI SONIA GOKANI , JJ. .....

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..... account of disallowance of commission expenses. The commission expenses to the tune of ₹ 1.24 crores (rounded off) was paid out of the said total claim of the expenses of commission. 3. The Assessing Officer had disallowed the same to the tune of 20% on noting that in the preceding year, the commission payment was claimed only at 0.70% whereas in the year under consideration 2005-06, the .....

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..... finds place in the order of the Tribunal. Tribunal has appropriately considered the entire gambit of facts presented before it. It also noted the maintenance of books of accounts for the assessee and absence of any defect in such record and therefore, it rightly held that merely because in the subsequent year more expenses are incurred by the assessee by making such comparison, disallowance was no .....

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