IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER

ITA No.	A.Y.	Appellant	Respondent
5863/Mum/2024	2015-16	M/s. Menzel Engineering India Pvt. Ltd., Gala No.9, Building No. 2, Agarwal Udyog Nagar, Ext Village Waliv, Vasai East, Maharashtra PAN: AAECM7733R	DCIT/ACIT, Circle-10(2)(2), Second Floor, Aayakar Bhavan, Maharshi Karve Road, Churchgate, Mumbai
5864/Mum/2024	2016-17

Assessee by : Shri Suchek Anchaliya, C.A. a/w.

Shri Tushar Nagori, C.A.

Revenue by : Shri R.R. Makwana, Sr.DR Date of Hearing : 16-01-2025 Date of Pronouncement : 20-01-2025 PER B.R. BASKARAN, A.M :

Both the appeals of the assessee relate to AYs. 2015-16 and

2016-17. They are directed against the orders passed by Ld CIT(A), NFAC, Delhi. The solitary common issue urged in both the appeals relate to the partial confirmation of disallowance of commission expenses incurred by the assessee. Both the appeals were heard together and hence they are being disposed of by this common order, for the sake of convenience.

2. The assessee is engaged in the business of manufacture and sale of textile processi

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