2013 (4) TMI 137

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....1,   (Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) 1. This appeal i.e. Tax Appeal No.2289 of 2010, under Section 260-A of the Income Tax Act, 1961 is at the instance of the Revenue and is directed against the order dated May 14, 2010 passed by the Income Tax Appellate Tribunal, Rajkot Bench, Rajkot in I.T.A. No.1129/Rjt/ 2009 for the assessment year 2004-2005 by wh....

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....ble. It appears that the assessee is a small scale manufacturer and it depended on consistent order so that the plant remained busy in working. According to the assessee, it was also the responsibility of the agent to get the payment order released in time by using his influence in various companies through his contacts. 4. As indicated earlier, the Assessing Officer was of the view that no evi....

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....nsel appearing on behalf of Revenue and after going through the materials on record, we find that the nature of assistance indicated in the agreement cannot be proved by any positive evidence in that sense. When the agent was engaged for influencing various parties for early release of payment and for giving information and it appears that the payments were actually made to them by account paye....