1985 (6) TMI 59

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..... Many a grounds are raised by the assessee in his appeal but the only ground on which the ld. counsel for the assessee Mr. R. S. Aulakh elected to address us was addition of Rs. 3,000 confirmed by the AAC in saving account. He submitted that because sawing receipts were petty, expenses incurred on that account were disallowed, in other words, by addition of Rs. 3,000. In the sawing account there we .....

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..... is unwarranted. It is not the case of the Revenue that the receipt from sawing charges are not correctly reflected in the assessee's books. Disallowance, therefore, of Rs. 3,000 is ordered to be deleted. The assessee succeeds on the main ground. 3. Before we part with the matter, we may mention as above said that the grounds raised were many but the ld. counsel for the assessee submitted that .....

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..... y Rs. 8,222, which gives percentage of about 7. It is in order in a case of this type. Without payment of such commission to mistries and other helpers, it would be impossible for the assessee to have any sales. After taking into consideration the rival submissions and going through the facts on record, we are unable to interfere in the finding of the AAC. It is not that secret commission is paid .....

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