Just a moment...

βœ•
Top
Help
πŸš€ New: Section-Wise Filter βœ•

1. Search Case laws by Section / Act / Rule β€” now available beyond Income Tax. GST and Other Laws Available

2. New: β€œIn Favour Of” filter added in Case Laws.

Try both these filters in Case Laws β†’

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedbackβœ•

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2008 (7) TMI 34

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... J (ORAL) 1.   The issue involved in this appeal is with regard to payments made by the assessee to Kush Printers Pvt. Ltd and Rathi Industries Ltd. According to the assessee, these payments were made by way of commission for services rendered by the said parties. The assessee books advertisements which are placed in various publications and journals. In the present case, it is the asse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... noted by the Tribunal that the payment made to Kush Printers was through drafts and that Kush Printers Pvt. Ltd had even shown the said payment as income and they had been assessed to tax.  Despite this finding, the Tribunal came to the conclusion that the assessee was unable to establish that the payment was made to Kush Printers Pvt. Ltd for having rendered services to the assessee. 3.&nb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hi Industries Limited and Kush Printers Pvt. Limited.  Copies of the said confirmations are at Pages 87 and 88 of the present paper book. They indicate the income tax numbers and the wards where the assessments of the said Rathi Industries Limited and Kush Printers Pvt. Ltd. are carried out. According to the appellant/assessee, it had done all that it could do to establish that the said payme....