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of <h1>The Supreme Court dismissed the special leave petition due to low tax effect.</h1> <h3>PRINCIPAL COMMISSIONER OF INCOME TAX Versus M/s RAJARAM BANDEKAR (SIRIGAO) MINES PVT. LTD.</h3> The Supreme Court dismissed the special leave petition due to low tax effect. - PRINCIPAL COMMISSIONER OF INCOME TAX Versus M/s RAJARAM BANDEKAR (SIRIGAO) ... Dis-allowance of the commission paid to non-resident foreign agents - under invoicing - Non disclosure of Commission to the agent paid at the time of import - DRI found that customs duty was paid on such net amount remitted to the Assessee; the FOB value disclosed, on which customs duty was paid, did not include the commission paid to the foreign agents - HELD THAT:- Special leave petition is dismissed on the ground of low tax effect. The Supreme Court dismissed the special leave petition due to low tax effect.
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