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TMI Blog2008 (7) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... clear that both the authorities have given concurrent finding that commission is paid for rendering service. It is not a perverse order. It is a question of fact. Hence, we do not find any error or infirmity in the order of the Tribunal warranting interference and the same is in accordance with law and accordingly, it is confirmed. – deduction allowed - 653 of 2008 - - - Dated:- 7-7-2008 - K. RAVIRAJA PANDIAN and P. P. S. JANARTHANA RAJA JJ. J. Naresh Kumar for the appellant. JUDGMENT The judgment of the court was delivered by P. P. S. JANARTHANA RAJA J. - This appeal is filed by the Revenue against the order of the Income-tax Appellate Tribunal, Madras "C" Bench, dated November 30, 2007, in I. T. A. No. 1778/Mds/2006 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax (Appeals) XI, Chennai. The appellate authority allowed the appeal and set aside the order of the Assessing Officer. Aggrieved by the same, the Revenue has filed an appeal to the Income-tax Appellate Tribunal, in which, the Tribunal has confirmed the order of the Commissioner of Income-tax (Appeals) and dismissed the appeal filed by the Revenue. Hence, the present appeal. 3. Learned counsel appearing for the Revenue has submitted that the recipient of the commission is a sister concern of the assessee and the marketing agents were partners of the assessee-firm. He further contended that the said M/s. Rose flower Co. Papers P. Ltd. has no way involved in sales and hence, the claim of the commission payment was correctly rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Income-tax (Appeals) after considering the matter in detail held as follows: I have carefully considered the facts of the case, the nature of claim made and the reasons based on which the disallowance was preferred by the Assessing Officer. I have also perused the agreement dated April 1, 1999, of marketing services entered into by the appellant-company and M/s. Rose Flower Co. Papers P. Ltd. being the marketing agent for marketing activities on commission basis with a view to promote their sales volume. Item (7) specifies that the marketing agent would be entitled for commission on sales turnover to be decided on mutual consent of both parties. It has also been decided that the agreement would be in force for a period of three years ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of commission made during the year 1999-2000. Therefore, we are in full agreement with the findings of the learned Commissioner of Income-tax (Appeals) who has given valid and acceptable reason for deleting the disallowance." 7. From the above, it is clear that both the authorities have given concurrent finding that commission is paid for rendering service. It is not a perverse order. It is a question of fact. Hence, we do not find any error or infirmity in the order of the Tribunal warranting interference and the same is in accordance with law and accordingly, it is confirmed. In these circumstances, no substantial question of law arises out of the order of the Tribunal and the tax case (appeal) is liable to be dismissed and accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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