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TMI Blog2008 (7) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... record - matter is remanded to the Tribunal for considering the entire material on record including the confirmation letters and returning a finding in respect thereof - 607/2006 - - - Dated:- 31-7-2008 - Advocates who appeared in this case: For the Appellant : Mr.M.K.Arora For the Respondent : Mr.R.D.Jolly CORAM :- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE RAJIV SHAKDHE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission to Kush Printers Pvt. Ltd for having introduced the assessee to Great Eastern Impex Pvt. Ltd. Although there was no written agreement between the assessee and Kush Printers Pvt. Ltd there was an understanding that 10% commission would be paid by the assessee for all business which is been procured through them and relating to Great Eastern Impex Pvt. Ltd. 2. In the impugned order it has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As in the case of Kush Printers, the assessee paid commission to Rathi Industries Limited out of the commission received by it from the various publications and journals. It is the case of the assessee that there was a written agreement between the assessee and Rathi Industries. 4. It may be noted that it is not in dispute that there were written confirmations from both Rathi Industries Limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appropriate that the matter is remanded to the Tribunal for considering the entire material on record including the confirmation letters and returning a finding in respect thereof. We set aside the impugned order on the findings noted above. The matter stands remanded to the Tribunal, as stated above, for afresh adjudication on these issues. 6. In view of this order CM No. 4693/2006 also sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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