2008 (7) TMI 34

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....JUSTICE RAJIV SHAKDHER BADAR DURREZ AHMED, 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 an....

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.... 2.   In the impugned order it has been 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....

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....e that there were written confirmations from both Rathi 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 ....