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2016 (8) TMI 1153 - ITAT AHMEDABADTDS u/s 195 - Disallowance on account of foreign commission - whether the commission paid to non resident agents could be disallowed when it was paid without deduction of tax at source under section 195? - Held that:- The payment of commission in the hands of the non-resident agent, as long as such an agent carries out its activities outside India, does not result in taxability in the hands of the agent in India. Accordingly, the provisions of Section 195, and, therefore, 40(a)(i), donot come into play. Learned CIT(A) was thus quite justified in granting the impugned relief. - Decided in favour of assessee Disallowance on account of product registration fees - Held that:- We find that this issue is now covered, in favour of the assessee, by Hon’ble jurisdictional High Court’s judgments in the cases of CIT Vs Torrent Pharmaceuticals Ltd [2013 (4) TMI 570 - GUJARAT HIGH COURT] and CIT vs Cadila Healthcare Ltd [2013 (3) TMI 539 - GUJARAT HIGH COURT] wherein Their Lordships have, inter alia, held that the product registration expenses is eligible for deduction as revenue expenditure. - Decided in favour of assessee Disallowance on account of electric installations - Held that:- This issue is also covered, in favour of the assessee, by order in assessee’s own case for the assessment year 2005-06. Learned CIT(A) has merely followed this decision in deleting the addition - Decided in favour of assessee
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