2011 (6) TMI 495

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....d by the assessee for the assessment years 1990-91 and 1992-93 is whether the Tribunal was justified in sustaining the first appellate authority's order limiting the deduction claimed by the assessee towards payment made to a group company for "corporate service" rendered to it at 50 per cent. of the actual payment. The assessee paid Rs.16 lakhs in one year and around Rs. 37 lakhs in the other yea....

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....ment as well as the assessee filed appeals. However, the Tribunal sustained the order of the Commissioner of Income-tax (Appeals) by dismissing the appeals filed by both sides. It is against these orders, the assessee has come up in further appeal before us.   3. The counsel appearing for the appellant/assessee relied on a decision of the Supreme Court in J. K. Woollen Manufacturers v. CIT....

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....vice charges paid at 50 per cent. of the claim amount. The finding of these authorities is that the appellant did not furnish specific details about the services rendered and what is stated is about the broad support and help received by the appellant from the group company to justify payments. We do not know why the appellant could not furnish brake up details of the payments made with reference ....