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TMI Blog2016 (5) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... rsement received from its clients through the profit and loss account, yet it is settled principle that the books of account of the assessee cannot be the sole determinative factor to decide about the nature of expenditure.According to the assessee, the commission payments have been made to the workers as an incentive to get the work done quickly. Even though the Assessing Officer has invoked the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Accountant Member) 1. The assessee has filed this appeal challenging the order dated March 13, 2013, passed by the learned Commissioner of Income-tax (Appeals)-26, Mumbai, for the assessment year 2009-10. At the time of hearing, the learned authorised representative did not press ground No. 2 relating to the disallowance of ₹ 1,67,633. Hence, the same is dismissed as not pressed. The re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) also confirmed the same. 3. The learned authorised representative submitted that these expenses have been incurred by the assessee on behalf of its clients and, hence, it does not constitute its own expense. He submitted that the assessee has routed all the expenses through its profit and loss account and, hence, it appears that it represents the assessee's own expenses. The learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the tax authorities. 5. Having heard the rival submissions, we are of the view that the impugned disallowance merits deletion on the following reasons : (a) First and foremost of the all, these payments have been made by the assessee on behalf of its clients and, hence, the same does not constitute its own expenditure. (b) Even though the assessee has routed the expenditure and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the same represents payments made on behalf of its clients and, hence, the disallowance of the same is not called for in the hands of the assessee. In view of the foregoing, we are unable to agree with the view taken by the learned Commissioner of Income-tax (Appeals) on this issue. Accordingly, we set aside his order on this issue and direct the Assessing Officer to delete this disallowanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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