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TMI Blog2001 (9) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee to a purchaser of a property, which it had sold eight years earlier, has been disallowed as not forming part of its allowable business expenditure. The assessee's contention was that the payment was necessary even though it was voluntary, as the assessee had to sell the property free of encumbrances. No material was placed before the assessing authority by the assessee in support of that c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was defective in any way and that, therefore, there was a duty to reimburse the purchaser any part of the amount that the purchaser had paid to any person who had a right in the property which was enforceable. Learned counsel for the assessee argued before us that the payment can be sustained on the ground that the assessee was required to make that payment to preserve the goodwill and reputation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated April 26, 2000, to which the assessee is a party question No. 1, viz., "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the weighted deduction under section 35B is not allowable with regard to the commission paid to dealers in India?" is required to be answered in favour of the Revenue, and question No. 3, viz., "Whether the Tribunal wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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