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2019 (1) TMI 888
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....the Judgment of the Income Tax Appellate Tribunal (in short "the Tribunal"), raising the following questions for our consideration: "(a) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in allowing the foreign commission expense of the assessee on the basis of continuity without appreciating that the expenses were not examined in earlier years? ....
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....ned Judgment, made following observations: "We have noticed that the assessing officer has disallowed the impugned commission payment only on the ground that the assessee has failed to furnish evidences of types of services rendered by the recipients of commission payment. There should not be any dispute that the commission is generally paid for procurement of sales. The assessee has furnished ....
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....l these documents prove that the foreign agents have worked on behalf of the assessee in procuring sales. The Ld. A.R. also submitted that the assessee had made similar commission payments to most of the agents in other years and the same has been accepted by the AO. Under these set of facts, we are of the view that the AO has made the impugned addition only on surmises and suspicion. Accordingly,....