TaxTMI 
TaxTMI 
2008 (2) TMI 306
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.... - The instant appeal filed by the revenue is directed against the order dated 22.12.2006 passed by the Income Tax Appellate Tribunal, Delhi Bench "D" New Delhi (hereinafter referred to as `the ITAT') in ITA No.2011/DEL/03 in case of the respondent for the Assessment Year 1997-98 by raising the following substantial question of law:- "Whether, on the facts and in the circumstances of the case, th....
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....onfirmed the said addition. On further appeal filed by the assessee, the ITAT deleted the said addition while observing as under:- "We have heard the parties and perused the record of the case. The assessee claimed to have paid comm @ 10% of Rs.10,38,860/- on sale of machinery to K.C. Cement Ltd. and Rs.1,29,600/- on sale of plant to Mr. Kanshi Ram Madan Lal. The Assessing Officer disallowe....
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.... of paper book. The necessary correspondence entered into between the assessee and these parties regarding procurement of orders are also placed on record (page 152 to 162/PB). There is even MOU dated 25.4.96 signed with one of the parties (M/s. K.C. Cement Ltd.) for procurement of order which is available at page 161/PB. The name of the parties and their address from whom supplies were made would....
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....ion/service expenses was actually paid by the assessee to those parties. The ITAT on the basis of the said evidence has recorded a pure finding of fact while coming to the conclusion that the assessee has clearly proved the payment of the aforesaid two amounts to the above-said parties. In our opinion, when the assessee has proved the actual payment of the aforesaid amounts as well as receipt of t....