DY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. M/S DEBASHU SERVICES PVT.LTD, NAGPUR

ITA 227/NAG/2017Status: DisposedITAT Nagpur29 March 2019AY 2006-200715 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer's complete disallowance and the CIT(A)'s partial disallowance were unsustainable. A uniform disallowance of 5% of the commission paid was directed to be made for all assessment years.

What were the facts?

The assessee, a dealer of Kirloskar pumps, paid commission to agents for procuring business. The Assessing Officer disallowed the entire commission, while the CIT(A) granted partial relief. The assessee and Revenue filed appeals against the CIT(A)'s order.

What were the issues?

The primary issue was the allowability of commission payments made to agents for business procurement. The Tribunal also considered the validity of the Assessing Officer's disallowance and the CIT(A)'s partial relief.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 143(1)

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आयकर अपीलीय अिधकरण ukxiqj "यायपीठ, ukxiqj म" । IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.369/NAG/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant PAN : AAACD6682J बनाम / V/s. DCIT, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / ITA Nos.259 to 262/NAG/2017 िनधा"रण वष" / Assessment Years : 2006–07 to 2008–09 & 2012–13 M/s. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant PAN : AAACD6682J बनाम / V/s. DCIT, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / ITA Nos.227 to 230/NAG/2017 ITA Nos.227 to 230/NAG/2017 िनधा"रण वष" / Assessment Years : 2006–07 to 2008–09 & 2012–13 DCIT, Circle–1, .......अपीलाथ" / Appellant Nagpur. बनाम / V/s. M/s. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. ……""यथ" / Respondent PAN : AAACD6682J Assessee by : Shri C. J. Thakar, Adv. & Shri S. C. Thakar, Adv.

Revenue by : Shri R. K. Baral, Jt.CIT सुनवाई

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