2014 (11) TMI 1156

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..... P. Khaaitan, Sr. Advocate, Mr. S. Das, Advocate, Mr. C. S. Das, Advocate ORDER This appeal under section 260A of the Income Tax Act has been preferred by the appellant/revenue against the order dated 29th September, 2003 passed by the Income Tax Appellate Tribunal, "E" Bench, Kolkata in ITA 1203 (Cal) of 1999 in respect of Assessment Year 1994-1995 on the following questions : (a)....

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....t between the parties by which the \recipients of the commission had the right to enforce realisation of commission stipulated between the parties. We also find from the communication between the parties that the payment was duly received by the parties and paid by the assessee by account payee cheques. The revenue has not alleged that the parties to the transactions are related to each other or t....