2016 (2) TMI 1339

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.... SHRI VIKRAM SINGH YADAV, A.M. This is an appeal filed by the Revenue and cross objection filed by the assessee against the order of ld. CIT(A)-II, Jaipur dated 18.11.2014 wherein the following grounds have been taken. (1) Whether on the acts and in the circumstances of the case and in law the ld. CIT (Appeals) erred in deleting the addition of Rs. 56,67,989/- made by disallowing the commiss....

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.... namely: (i) in restricting the deletion of commission to Rs. 56,67,989/- and in not allowing payment of balance commission of Rs. 1,49,975/- when the facts and circumstances w ere similar. (ii) In deleting the disallowance out of ESI & PF totaling to Rs.5,47,582/- which were paid before filing return of income. 2. Regarding ground No. 1 taken by the Revenue and CO. No. 1 take....

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.... relevant findings of the CIT(A) is reproduced as under: "In view of the above discussion, it is held that the services rendered and expenditure incurred is clearly in the nature of commission, s is evident from the agency agreement., the nature of services rendered and the computation of the quantum of commission expenditure, as discussed above. Also these services have been rendered in ....

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....d the rival contentions and perused the material available on record. It is not in dispute that the assessee firm is engaged in the business of manufacturing and export of readymade garments and in connection with the exports, the assessee has incurred an amount of Rs. 58,36,492/-. On perusal of the agreement with M/s Arjoo J. Ltd. the CIT(A) has given a clear finding that the services rendered an....