2012 (10) TMI 1152

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....t by : Shri A.Trikey, Sr.D.R. O R D E R PER SHRI MUKUL Kr. SHRAWAT, JUDICIAL MEMBER : This is an appeal filed by the Assessee arising from the order of the ld.CIT(A)-6 Ahmedabad passed for A.Y. 2008-09 and the substantive ground is as follows:- (1) The learned Commissioner of Income Tax (Appeals) 6, Ahmedabad has erred both in law and on facts of the case in framing appellate ord....

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.... held that the commission was paid to the beneficiaries of the Trust, hence payment made to persons specified u/s.40A(2)(b) was disallowed. 3. Ld.CIT(A) has held that the assessee has failed to discharge the onus of placing on record the rendering of services by those agents. The addition was confirmed. 4. We have heard both the sides. The name, address, PAN and the details of the commission....

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....that the competition in Maharashtra was increasing day-by-day, hence adversely effecting the business, therefore the said three parties were engaged to promote the sales. It was their duty to collect the order as also to follow up the transaction. The assessee has paid the said amount only to increase the sales and to ensure the recovery of payment. Since the expenditure was wholly and exclusively....