DY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. M/S DEBASHU SERVICES PVT.LTD , NAGPUR
In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed
ITA 227/NAG/2017[2006-2007]Status: DisposedITAT Nagpur29 Mar 2019AY 2006-2007
Bench: Shri D. Karunakara Rao, Am & 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
For Appellant: Shri C. J. Thakar, Adv. &For Respondent: Shri R. K. Baral, Jt.CIT
5. Deviating from the grounds of appeal, the assessee filed a written submission and the same is extracted hereunder :–
“ALLOWABILITY OF COMMISSION PAYMENT BY THE ASSESSEE
(i)
In the nature of business of supply of spare parts of motors to numerous mines spread over large and interior areas of Chhattisgarh, M.P., Maharashtra, appointment of number of agents is necessary. Without
