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TMI Blog2006 (2) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... cted against the order of the Income-tax Appellate Tribunal in I.T.A. No. 1279/Mds/93 dated March 27, 2002, raising the following substantial questions of law: "1. Whether, on the facts and in the circumstances of the case the Income-tax Appellate Tribunal was right in law in deleting the addition in respect of commission paid to sister concern under section 40A(2) of the Income-tax Act, even tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determined at Rs. 34,74,150. While completing the assessment, the Assessing Officer disallowed the commission amount of Rs. 2,00,000 paid to M/s. Nippon Enterprises (South), a sister concern, and also disallowed the claim towards depreciation at 100 per cent, of Rs. 4,50,815 in respect of addition of temporary erection. Aggrieved by the said order, the assessee filed an appeal to the Appellate Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed senior standing counsel for the appellant. The findings given by the Tribunal were based on the records and evidence. The Tribunal after considering the relevant materials came to the conclusion that the commission payment was not found to be unreasonable and further found that the commission payment when compared with the commission offered by the other assessee in similar business at 5 per c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary partition is concerned. So, the Tribunal, considering the relevant materials and evidence came to the conclusion that the assessee was entitled to 100 per cent, depreciation in respect of the addition on temporary erection. This view has also been taken by the Tribunal in respect of the earlier assessment orders. In view of the foregoing conclusion, we do not find any error or infirmity in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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