The Commissioner Of Income Tax-1 v. M/S. Itl Tours & Travels Pvt. Ltd

ASN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1311 OF 2011 The Commissioner of Income Tax-1. ..Appellant. v. M/s. ITL Tours & Travels Pvt. Ltd...Respondent. Mr. Vimal Gupta, Senior Advocate with Ms. Padma Divakar for the Appellant. Mr. Vipul Joshi with Mr. P. C. Tripathi and Mr. Sameer G. Dalal for the Respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATE : 4[th] February, 2013. PC: law. Heard. Admit on the following substantial questions of a)Whether on the facts and in the circumstances of the case and in law the Tribunal was justified in deleting the dis- ASN allowance of Rs.46,78,940/- made by the Assessing Officer and confirmed by the CIT(Appeals) u/s. 40(a)(ia) of the Income Tax Act? b)Whether on the facts and in the circumstances of the case and in law the Tribunal was justified in holding that the provisions of Section 194H are not applicable on payments made by the assessee Company to its intermediaries as commission for bringing business to the Assessee Company? (M.S.SANKLECHA, J.) (J.P. DEVADHAR, J.)