Payment for Comparing the material with the samples provided by assessee is not FTS

IN THE ITAT BANGALORE BENCH ‘B’ Jeans Knit (P.) Ltd. V/s. Deputy Commissioner of Income-tax, International Taxation IT Appeal NOS. 19 & 23 (BANG.) OF 2010 [ASSESSMENT YEAR 2007-08] JUNE 29, 2012 ORDER Smt. P. Madhavi Devi, Judicial Member – These appeals are filed by the assessee. The appeals are directed against the order of the Commissioner of Income-tax (Appeals) – IV at Bangalore dated 15.10.2009. The appeals arise out of the order passed u/s 201(1) and 201(1A) of the Income-tax Act, 1961. 2. In both the appeals, the assessee is aggrieved by th...