Assessee had purchased oil from Iraq and payments were made by an agent, there being no evidence to suggest that assessee had made any illegal commission payment to Oil Market Organization of Iraqi Government as alleged in Volckar Committee Report, Tribunal’s order allowing payment for purchase of oil was to be upheld. There was no evidence that assessee had paid any illegal commission, there was no finding that assessee had made illegal payments and that payments were made by an agent. Since entire issue was based on appreciation of evidence, hence claim is held to be allowable.  (Arising out of ITA No.1347/Mum/2011 dt.24/04/2015)(ITA No.1024 of 2016, dt.15/01/2019)