2004 (3) TMI 31

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..... fts, wherein the identity of each of the agents was also established. It has also been found that the commission was paid exclusively for business purposes only. - All these are findings of fact and no substantial question of law, as is required to be formulated for deciding the appeal, arises in the same. - The appeal being devoid of merit or substance is hereby dismissed. - - - - - Dated:- 22-3 .....

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..... . During the previous financial year, the assessee had paid total commission of Rs. 13,35,336. Out of this, a sum of Rs. 10,24,290 was paid as commission on sales made to the Government and its agencies and a sum of Rs. 3,11,046 was paid as commission to non-Government purchases. Since, a doubt was raised with regard to the payments made to various parties as commission, enquiry was held. It was f .....

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