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TMI Blog2019 (7) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... facilitating its export business - claiming deduction by filing of a revised return - Department's appeal is on the footing that no deduction/expenditure, which was not claimed in the return of income, could be claimed before the Assessing Officer without filing any revised return - HELD THAT:- A similar plea, in a similar case involving the same issue, was before this Court in The Principal C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat, in the premises, no substantial question of law arose for consideration of the Court. The decision in M/s. Rajaram Bandekar (Sirigao) Mines Pvt. Ltd. (supra) covers the facts of the present case. For the reasons stated in that case, no substantial question of law arises in the present Tax Appeal for consideration of this Court. The Appeal, in the premises, is dismissed. - S.C. Gupte Nutan D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... later was selected for scrutiny and a notice under Section 143(2) was issued to the Assessee. In the assessment, the Assessing Officer passed an order, purportedly on the basis of a DRI report made against exporters of iron ore, including the Assessee herein that there was under-invoicing of exports, adding the amount of ₹ 54,46,81,088/- paid by way of commission by the foreign counter-parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia, that the payment of commission had a combined effect of liability as nil in the income of the Assessee and the transaction was between foreign agents and the importers abroad which was not liable to be assessed in India. 5. The Department's appeal is on the footing that no deduction/expenditure, which was not claimed in the return of income, could be claimed before the Assessing Officer wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffect whatsoever by reason of the expenditure made by foreign buyers by way of commission paid outside India and that, in the premises, no substantial question of law arose for consideration of the Court. 6. The decision in M/s. Rajaram Bandekar (Sirigao) Mines Pvt. Ltd. (supra) covers the facts of the present case. For the reasons stated in that case, no substantial question of law arises in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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