2014 (12) TMI 1104

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....anjay Garg, Judicial Member: The present appeal has been filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [(hereinafter referred to as CIT(A)] dated 23.10.13 relevant to assessment year 2009-10. 2. The assessee through its grounds of appeal has contested the confirmation of disallowance, by the ld. CIT(A), of the consultancy charges paid to M/s. Jindal Stee....

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.... addition holding that the assessee company failed to provide any convincing evidence which could prove that actual services were provided by those two companies to the assessee company. He also observed that the assessee company had failed to prove that the said two companies were having proper infrastructure and manpower to provide such services to the assessee company. It had also been observed....

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....oys Ltd. and M/s. Vrindavan Services Ltd. to the assessee company. He has further submitted that the above documents could not be submitted before the lower authorities since the same were very old documents and were not traceable due to the mistake committed by the record keeper in the record room where the record of all group companies (numbering 80 approximately) were kept. He has further submi....