2018 (9) TMI 802

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....st the judgment of the Income Tax Appellate Tribunal, Rajkot Bench ["Tribunal" for brevity] dated 4th January 2018, raising following question for our consideration: "Whether the Appellate Tribunal has erred in law and on facts in deleting the disallowance made under Section 40 [a](ia) of the Incometax Act, 1961 ?" For AY 20062007, the Assessing Officer made addition of Rs. 82.63 lakhs [rounded....

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....rs' Association v. Union of India, reported in [2002] 257 ITR 202. The Tribunal was of the opinion that there was no relationship of principal and agent between the assessee and the travel agents, to whom such commission was paid. Before the Tribunal, assessee had pointed out that she was a member of International Air Transport Association. She was engaged in booking the air tickets for domestic ....