Lachminarayan Madan Lal v. CIT

Kalburgi Cement Private Limited, Hyderabad vs. DCIT Circle -2(1), Hyderabad

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

…l rendition of services by AE. The onus lies on the assessee to prove that the services are actually rendered by the AE. In this context, we may point out to the decision in the case of Hon'ble Supreme Court in the case of Laxmi Narayan Madanlal v. CIT [1972] 86 ITR 439 wherein it was held as follows: ** ** ** Thus, for allowability of this kind of expenditure, condition sine qua non is proof of actual services rendered. The co-ordinate bench of the Tribunal, to which one of us i.e. the Accountant Member is the author of the order, in the case of Dy. CIT v. B Fouress (P.) Ltd. [IT Appeal Nos. 847 & 848 (Bang.) of…