Commissioner Of Income Tax vs Chaman India P. Ltd.
1992 Latest Caselaw 108 Del

JUDGMENT

1. The petitioner seeks reference of the following three questions to this Court :

"(1) Whether, on the facts and in the circumstances of the case, the ITAT was right in law in holding that the commission payment of Rs. 2,09,216 to M/s. Kaul Consultants was neither excessive nor unreasonable and had been made for business considerations ?

(2) Whether, on the facts and in the circumstances of the case, the ITAT is justified in ignoring the terms of the agreement which clearly provide that the sub-agent was entitled to commission only on orders procured through it ?

(3) Whether, on the facts and in the circumstances of the case, in view of evidence on record the claim of commission payment is free from an apparent taint of excessiveness, collusive or colourable discretion ?

2. In our opinion, these are pure questions of fact. The Tribunal has found as a fact the party to whom payment was made was genuine. The payment was made through bank, and the party to whom payment was made had confirmed the receipt of the payment and had also confirmed that it had rendered services to the assessed which confirmation was accepted by the Tribunal. Under these circumstances, in our opinion, no question of law arises. The petition is accordingly dismissed.