2017 (1) TMI 250

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.... TAX FOR THE RESPONDENT : ADV. SMT.MEERA V.MENON, ADV. SRI.MAHESH V.MENON JUDGMENT Antony Dominic, J. These appeals are filed challenging the orders passed by the Income Tax Appellate Tribunal, Cochin Bench, in ITA Nos.120/08 and 119/08 pertaining to the assessment years 2002-2003 and 2001-2002. For the assessment years in question, the assessee had made deduction of payments said to h....

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....ls by Annexure C order holding that it was the practice followed in the business and that the assessee had been following the same consistently. The Tribunal also held that in its opinion the payments made were not opposed to public policy. It is in these circumstances that the Revenue has filed these appeals and the common question of law framed for the consideration of this court are the followi....

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....essee did not even disclose the names of the recipients. In other words, these are cases where the assessee had miserably failed to substantiate the claim of having made the payments. 5. In such circumstances, even if it is true that in the previous years similar claims were allowed by the Assessing Officer, in so far as the assessment year in question is concerned since the assessee has misera....