2008 (9) TMI 110

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....dent. JUDGMENT These three appeals arise out of common judgment of learned Tribunal for different assessment years, and are, therefore, being decided by this common order. Appeals were admitted by framing following substantial questions of law: "(1)Whether on the facts and in the circumstances of the case, the learned ITAT was justified in confirming the order passed by the Commissione....

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....7, 58 and 59 of 2003, M/s Laxmi Engineering Industries vs. ITO Udaipur. Then so far as question of reasonableness of the extent of commission is concerned, it has been held by Hon'ble Supreme Court, in case of M/s Upper India Publishing House Pvt. Ltd. vs. Commissioner of Income-tax,  reported in AIR 1979 SC 1724, that the question, as to whether the expenditure is excessive and unreasonable,....