BHIMAAS ENGINEERING AND PROJECTS PVT. LTD. Vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1(2)
LAWS(MAD)-2020-10-414
HIGH COURT OF MADRAS
Decided on October 28,2020

Bhimaas Engineering And Projects Pvt. Ltd. Appellant
VERSUS
The Deputy Commissioner Of Income Tax, Corporate Circle-1(2) Respondents

JUDGEMENT

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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