2011 (6) TMI 914

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..... Sudhakar Reddy (Accountant Member) The appeal preferred by Revenue, is directed against the impugned order dated 15th March 2010, passed by the Commissioner (Appeals)-XXIX, Mumbai, for assessment year 2007-08, on the following grounds:- "1. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in allowing air freight charges and clearing charges of Rs....

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....) in his order held that the payments made by the assessee to Om Freight Forwarders Pvt. Ltd. and Geo Logistics Freight Pvt. Ltd. has two components. The first component is towards frieight reimbursement to overseas carriers, and the second component is agency commission paid in pursuance of contract. The first appellate authority held that the payment made to a non-resident towards freight reimbu....