2010 (1) TMI 867

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..... This appeal by the assessee is directed against the order of the learned Commissioner of Income-tax (Appeals), Meerut, dated 16.02.2009 pertaining to the assessment year 2004-05 in an appeal against assessment framed under section 143(3) of the Income-tax Act, 1961 (the Act).   2. Since the issue involved is identical, all the grounds raised by the assessee are taken together. Ground Nos....

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....se are that the assessee has received commission of Rs.15,750/- and Rs.1,80,900/- totaling to Rs.1,96,650/- from M/s. Pharmacia Health Care Ltd. Mumbai as per TDS Certificate dated 15.7.2003 and 23.6.2004. The assessee has not credited the income in the Profit and Loss account as observed by the Assessing Officer. The assessee has claimed the TDS as per TDS certificate. The AO, therefore, included....

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.... The bills are also issued in the name of the said company available at PB Pages 11 to 13. The learned counsel argued that all these details with proper explanation were available before both the authorities below which have not been appreciated by any of the authorities below. The learned DR Shri H.K. Lal on the other hand, relied upon the orders of both the authorities below.   4. We hav....