Commissioner of Income Tax vs GEM Sanitary Appliances (P.) Ltd.

In this appeal two issues have been urged. With regard to the commission discount/turnover bonus, the Tribunal has noticed that the commission paid from the assessment year 1973-74 onwards has not been found to be unreasonable. In view of this, the Tribunal did not think it necessary to depart from the opinion consistently expressed for the last several years. The Tribunal also noticed that there is nothing on record to suggest that the commission was excessive and no factual matter has been questioned before the Tribunal. Under the circumstances, the Tribunal rejected the contention of the Revenue and dismissed the appeal against order passed by the Commissioner (Appeals) with regard to the commission discount/turnover bonus.

Before us also, no details have been placed to show why the view consistently taken for the last so many years should be departed from, particularly since the question involves an interpretation of facts. Under the circumstances, we are of the opinion that no substantial question of law arises for consideration. This issue is without merit.

The second issue is with regard to the professional fee paid to Ganga exports and Marketing Pvt. Ltd.

The position in this regard is also the same. The Assessing Officer has accepted the professional charges paid to Ganga Exports and Marketing Pvt. Ltd. from the assessment year 1989-90 onwards. This was not only u/s 143(3) of the income tax Act, 1961 but also u/s 143(1)(a) of the Act.

The view taken by the Commissioner (Appeals) in this regard was not even challenged by the Revenue before the Tribunal. On this basis, the Tribunal did not deem it appropriate to interfere with the matter.

Before us also, nothing substantial has been pointed out to make us disagree with the view expressed by the Commissioner (Appeals) as well as Tribunal. The questions raised are really one of fact which do not raise any substantial questions of law. Under the circumstances, this issue is also without merit. Since there is no merit in the appeal, it is dismissed.