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TMI Blog2020 (2) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... atoch, Sr. Standing counsel with Ms. Pridhi Jaswinder Sandhu, Jr. Standing counsel for the respondent ORDER Ajay Tewari, J. (Oral) 1. Vide this common order we shall dispose of above said two appeals as the common question of law and facts are involved therein. For the sake of convenience, facts are being taken from ITA No.223- 2001. 2. This appeal has been filed by the assessee against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing payments could be legally excluded while interpreting the terms of the agreement ?" 3. Brief facts of the case are that the assessee was an exporter of hand-tools, fastener and other engineering tools. It had appointed agents in different parts of the world and all of those agencies had entered into an agreement with the asseessee-appellant which had the following clauses :- "1. That the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods supplied upto the F.O.B., value of Rs. 7 lacs. In addition, a sum of Rs. 25,000/- will be paid by the Principal to the Agent to defray the first tour expenses of the Agent for UK. (ii) Conmission @5% on the F.O.B. value of the goods supplied by the Principal to U.K. over and above the F.O.B., value of Rs. 7 Lacs. NOTE:- All kinds of tour expenses will, henceforth be borne by the Agent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In case of any dispute touching this agreement, the same will be referred to arbitration under the Indian Arbitration Act, then inforce and a decision of such of the arbitration will be binding on the parties hereto. 4. The conclusion of the Tribunal is that to justify the payment of commission the assessee had to prove in every case that the order had been obtained from the agent. While the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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