Mahinder Pal Singh vs Commissioner of Income-tax

Parties Involved

Facts Summary

The assessee, Mahinder Pal Singh, filed an appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi, which upheld the decision of the National e-Assessment Centre, Delhi, regarding the disallowance of contract fees and commission paid to M/s Onscreen Broadcast and Entertainment Private Ltd. The assessee claimed that the expenses were incurred wholly and exclusively for the purpose of business. However, the assessee did not appear for the hearing and failed to submit relevant documents, leading to the dismissal of the appeal. The tribunal imposed a cost of Rs. 5,000 on the assessee for non-compliance and remanded the matter for adjudication de novo.…

Legal Issues

• 1. Disallowance of contract fees of Rs. 40,50,000/- paid to M/s Onscreen Broadcast and Entertainment Private Ltd.
• 2. Disallowance of commission of Rs. 17,26,345/- paid to M/s Onscreen Broadcast and Entertainment Private Ltd.

Judgment Outcome

Decided in favour of Assessee.

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