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TMI Blog2017 (8) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... mand report from the Assessing Officer. After considering such additional materials, the Commissioner reversed the decision of the Assessing Officer on the ground that the expenditure was not in doubt and that the same was also made for the purpose of business. How the assessee should arrange his business would not be the concern of the department. This view of the Commissioner of Income Tax (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hnav, JJ. Mr KM Parikh, Advocate for the Appellant ORDER ( Per : Honourable Mr. Justice Akil Kureshi ) 1. Department is in appeal against the judgment of the Income Tax Appellate Tribunal dated 04.10.2016 raising following questions for our consideration. (A) Whether, on the facts and in the circumstances of the case, the ITAT was right in law and on the facts in upholding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee? 2. First question pertains to disallowance of consultancy charges of ₹ 31.41 lakhs (rounded off) to one Jeevan Suraksa Medicare Services Ltd. The Assessing Officer while making such disallowance did not doubt the genuineness of such expenditure but did not believe whether same was expended wholly and exclusively for the purpose of business. In appeal, the Commissioner grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtains to disallowance of ₹ 22.67 lakhs (rounded off) by way of commission, to different agents. On this core, the Assessing Officer found insufficient evidence of actual payment of commission. In appeal, the Commissioner (Appeals) noted that the commission was paid to large number of persons and the assessee could produce enough evidence to establish majority of his payments. It was this vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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