BHIMAAS ENGINEERING AND PROJECTS PVT. LTD. Vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1(2)
HIGH COURT OF MADRAS
Bhimaas Engineering And Projects Pvt. Ltd.
The Deputy Commissioner Of Income Tax, Corporate Circle-1(2)
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T.S.SIVAGNANAM, J. -
(1.) This appeal has been filed by the assessee under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity) challenging the order dated 21.3.2019 made in I.T.A.No.2907/Chny/2018 on the file of the Income Tax Appellate Tribunal, Chennai, 'C' Bench ('the Tribunal' for brevity) for the assessment year 2015-16.
(2.) The assessee preferred this appeal on the following substantial question of law:
"Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in disallowing the sales commission paid ?"
(3.) We have heard Mr.G.Baskar, learned counsel appearing for the appellant/assessee and Mr.T.Ravikumar, learned Senior Standing Counsel appearing for the respondent/Revenue.;
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