2007 (10) TMI 631

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..... 1961 ('the Act') the revenue is aggrieved by an order dated 6-7-2005 passed by the Income-tax Appellate Tribunal ('Tribunal'), Delhi Bench "B", New Delhi in ITA No. 730/Delhi/05 relevant for the assessment year 2001-02. 2. The assessee had claimed payment of a sum of ₹ 38.25 lakhs as commission expenses. Out of this, ₹ 32.75 lakhs was stated to have been paid to Upendra Kuma .....

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..... there was an agreement, though not a written agreement, between the parties and that the work was done by the commission agents pursuant thereto thus justifying the payments made to them by the assessee. 6. No substantial question of law arises from the impugned order since it is based only an appreciation of the evidence. No perversity has been shown in the view taken by the Tribunal. 7. No sub .....

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