2009 (7) TMI 1006

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....Respondent -  Santosh Aggarwal and A.C. Jain, Advocates. Judgment: Notice was issued on condonation of delay. 2. Delay condoned. Heard on the merits. 3. This appeal has been preferred by the Revenue under section 260A of the Income-tax Act, 1961 (in short, "the Act") against the order dated July 6, 2007, passed by the Income-tax Appellate Tribunal, Delhi Bench "B", New in I. T. A.....

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....aimed on account of com-mission paid to the managing director and executives and expenditure out of staff welfare which was not verifiable and was personal in nature. On appeal, the claim of the assessee was upheld by the Commissioner of Income-tax (Appeals) as well as the Tribunal. 5. The Tribunal followed its earlier order in the case of the assessee. 6.We have heard learned counsel for th....