- (1.) The. Court: There is delay of 90 days. Mr. Khaitan, learned senior advocate appearing for the assessee-respondent, very fairly submitted that he does not stand in the way of prayer for condonation of delay. Accordingly, the prayer for condonation of delay is allowed with the caution to the department to be more careful in future because in the next matter they may not get such cooperation from the other side, and we may not be inclined to allow the prayer merely for asking, regard being had to the judgment of the Apex Court in the case of Office of the Chief Post Master General & Ors. vs. Living Media India Ltd. & Anr., 2012 AIR(SC) 1506
(2.) Accordingly, the application for condonation is disposed of.
(3.) The question suggested by the Revenue is as follows: Whether on the facts and in the circumstances of the case the Tribunal was justified in law to dismiss the appeal of the revenue by confirming the order of the CIT(A) on account of disallowing the commission payments in view of Explanation to Section 37(1) of the said Act.;