1990 (7) TMI 19

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.... the petitioner is as follows : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in confirming the order of the Commissioner of Income-tax (Appeals) in deleting the disallowance of Rs. 16,48,298 made by the Income-tax Officer under section 40A(2)(a) read with section 40A(2)(b)(ii) of the Income-tax Act, out of the total selling ag....

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....is petition. Learned counsel for the petitioner states that there is a distinction in the present case as the question involved related to disallowance of the sole selling agency. It will be seen that the disallowance pertained to the commission paid to Synfibre Sales Corporation. It was commission to the Synfibre Sales Corporation which was under consideration in the earlier years and merely b....