(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) Heard Mr.Sudhir Mehta, learned standing counsel for the revenue.
ADMIT.
We formulate the following substantial question of law which arises in this appeal:-
"Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in deleting disallowance of Rs.1,75,63,342/- made by the Assessing Officer and confirmed by the Appellate Commissioner, being the amount claimed by the assessee as foreign agent commission under Section 37 of the Income Tax Act?
Issue notice to the other side. Paper book be filed within 3 months.
[V.M.SAHAI, J.] [N.V.ANJARIA, J.] ..mitesh..
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