Section 133 of Income Tax Act, 1961—This is an appeal filed by the revenue against the order of CIT(A).
The only issued involved in this appeal of the revenue is that the CIT(A) is not justified in deleting the additions totaling to Rs. 2,00,45,153/- which constitutes (a) commission paid to HUF of Rs. 90,86,236/- (b) unverifiable commission payment of Rs. 73,65,427/- and (c) unverified sundry creditors of Rs. 35,93,490/-.

The Assessing Officer noticed that the assessee has debited Rs. 3,69,40,714/- to the profit and loss account as commission paid in connection with the sales effected during the year. Before the AO, it was stated that the commission was paid to arrange buyers for sale of iron ore.  The assessee has stated that the payments were made by the assessee and the buyers had nothing to do with it and hence, no disallowance should be made. 

Held that— Since the issue is covered in favour of the assessee by the decision of the Tribunal in assessee’s own case for the assessment year 2010-11, we following the precedent, confirm the findings of the CIT(A) in deleting the addition made by the Assessing Officer and reject the ground of appeal taken by the revenue.[ASST. CIT, ROURKELA CIRCLE, ROURKELA. VERSUS M/S. TARINI MINERALS PVT LTD.][2019] 17 ITCD Online (19) [ITAT CUTTACK]