2012 (8) TMI 927

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....FOR THE RESPONDENT JUDGMENT: This Income Tax Appeal under Section 260-A of the Income Tax Act, 1961 is directed against the order of the Income Tax Appellate Tribunal, Lucknow Bench, Lucknow, relevant for the assessment year 1992-93, confirming the order of the Commissioner of Income Tax (Appeal)-II, Kanpur. The following questions of law have been raised for consideration of the Court:- ....

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....f the Commissioner of Income Tax (Appeals) in deleting the addition of Rs. 10,425/- made on account of rental charges of Gas Cylinders, without appreciating the facts of the case?" We are informed by Sri Ashish Bansal that the same questions of law inter se between the parties, in Income Tax Appeal No.151 of 2001 (CIT Vs. M/s. K.M. Sugar Mills Ltd, Kanpur) for the assessment year 1989-90, have bee....

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....as also given the benefit of Rs. 9,615/- on account of rental charges of gas cylinders. It is finding of fact. There is no illegality in the same. 4. The Commissioenr of Income tax (Appeals) (the CIT) has upheld the payment of consultancy of Rs. 3,50,000/- to M/s. K.L. Scientific as broker's commission for importing the gas cylinders. This finding has been upheld by the Tribunal. There is n....