-1_ IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.148 of 2008 Commissioner of Income Tax 3 : Appellant v/s Reliance Industries Ltd. : Respondent Mr. Vimal Gupta Advocate for Appellant Mr. J.D. Mistri a/w Raj Darak Advocate for respondent Coram : Dr. S. Radhakrishnan S.J. Kathawalla, JJ. Date : 27.8.2008 P.C. . Heard the learned counsel for the appellant and the learned counsel for the respondent. . The above appeal is admitted on the following substantial question of law. Whether on the facts and in the circumstance of the case and in law the Hon’ble Tribunal was right in deleting the addition of Rs. 1,50,00,000/- made by the Assessing Officer as disallowance on estimate basis out of the expenses claimed by the assessee towards commission and brokerage paid to various companies by holding that no adhoc disallowance can be made in the absence of any finding of discrepancy in the accounts of the assessee even though the Assessee has not brought on record any evidence to show that the brokerage/commission paid by its is commensurate with the services rendered by the recipient companies to the assessee company? . The learned counsel for the respondent waives service. (S.J. Kathawalla,J.) (Dr. S.Radhakrishnan,J.)