TDS and service tax deducted and paid and properly incorporated in accounts is enough to prove the transaction

Last updated: 15 July 2013

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
On the facts and in the circumstances of the case, the CIT(A) erred in deleting the disallowance of commission paid amounting to Rs. 16,80,000/-. On the facts and in the circumstances of the case, the CIT(A) erred in deleting the addition made u/s 69A of the I.T. Act 1961 amounting to Rs. 7,81,585/- The appellant craves the right to add or alter any ground of appeal.” Brief facts are: The assessee is engaged as agent of various companies for selling of industrial boilers. Regular books of account are maintained as required u/s 44AB which are duly audited and supported by audit report in form no. 3CD of the Act. Apropos first ground about disallowance of commission paid amounting to Rs. 16,80,000/, brief facts are: The assessee employed following sub-agents for utilizing their services in her business activity of earning commission from sale of boilers:

Citation :
Dy. CIT, Circle-26(1), New Delhi. (Appellant) Vs. Smt. Jaspreet Kaur, 212-A, Jyoti Shikhar, District Centre Janakpuri, New Delhi. (Respondent) PAN: AAIPK 2754 K C.O. No. 407 /Del/ 2012 (In ITA no. 4765/Del/2012) Assessment Year: 2009-20 Smt. Jaspreet Kaur, 212-A, Jyoti Shikhar, District Centre Janakpuri, New Delhi. (Appellant) Vs. Dy. CIT, Circle-26(1),New Delhi.(Respondent) Revenue By: Ms. Shumana Sen Sr. DR Assessee By: Shri Rajneesh CA