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2020 (7) TMI 156
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....e For the Revenue : Shri Jagdish Singh Dahiya, Sr. D.R. ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-1, Noida, Dated 30.06.2017, for the A.Y. 2014-2015, challenging the addition of Rs. 13,67,739/-. 2. We have heard the Learned Representatives of both the parties through video conferencing and perused the material on rec....
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....ssessee, at the outset submitted that in A.Y. 2010-2011 similar issue was considered by ITAT, Delhi Bench in the case of assessee Divya Creation vs., ACIT, Circle-2, Noida reported in [2017] 86 taxmann.com 276 (Delhi-Tribu.) and disallowance have been deleted. The Tribunal held as under : "Where assessee-firm made payments of commission to those agents, since those agents had their office....
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.... of Hon'ble Supreme Court in the case of Transmission Corporation of A.P. Ltd., & Another vs., CIT [1999] 239 ITR 587 (SC). 6. We have considered the rival submissions. It is not in dispute that the issue is same as have already been considered in earlier year by the Tribunal. The parties are also same. The Tribunal examined the issue in the light of agreement and material on record and found t....