M/S DEBASHU SERVICES PVT.LTD ,NAGPUR vs. DY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR
In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed
ITA 260/NAG/2017[2007-2008]Status: DisposedITAT Nagpur29 Mar 2019AY 2007-2008
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
221,872
1,52,21,872
98,06,731 54,15,141
ITA Nos.227 to 230/NAG/2017
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