2014 (1) TMI 346

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.... Nivedita A Kamath, Smt Sulekha Beevi, CS and Smt Vikeesha T.S. For the Respondent : Sri Jose Joseph, SC JUDGEMENT:- PER : Manjula Chellur, CJ The assessment years with reference to the above appeals are as under:- I.T.A.Nos. Assessment Years 270 of 2013 2002-03 275 of 2013 2005-06 276 of 2013 2004-05 277 of 2013 2005-06 281 of 2013 2003-04 282 of....

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....he assessee company regarding the expenses under the heads Commission and Incentive between 2002-03 to 2005-06 was rejected by the assessing officer and at that point of time, the claim of the assessee was, commission and incentive was paid to sales men of Kerala State Beverages Corporation. In other words, the claim of the assessee before the Assessing Officer was, the amount under the head Commi....

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....employees and in the remand report when the statement of Mr.Vinod came to be recorded it was the commission paid to him during those years. The very role played by Mr.Vinod in the affairs of the company and also the amount said to have been paid by him to the Managing Director, all looks very suspicious. Therefore the authorities were justified in rejecting the stand of the assessee. Through, Mr.V....