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2013 (12) TMI 1095 - AT - Income TaxApplicability of section 172 Payments towards shipping business of the non-residents through shipping agents - Held that:- Special procedures are provided u/s. 172 of the Act for payment of taxes in case of any shipping owners or charters by non-resident - The Board Circular No. 723 dated 19-09-1995 (supra) clarifies that the provisions of section 172 would apply and no deduction of tax is required to be made as per provision of section 194C of the Act Decided against Revenue. Purchase of Lac and Shellac Disallowance on account of inflation of local purchase - Held that:- No defects have been pointed out by the AO to show that there was any inflation in the purchases Disallowance cannot be made on the basis of estimation Decided against Revenue. Commission paid to non-resident Held that:- The commission has been paid to non-resident outside India for services rendered outside India Following G.E India Technology Centre (P.) Ltd v. CIT [2010 (9) TMI 7 - SUPREME COURT OF INDIA] CBDT Circular No. 786 dated 07-07-2000 as also Circular no. 23 dated 23-7-1969 clarifies that where the non-resident agent operates outside India, no part of his income arises in India - Decided against Revenue. Disallowance of supervision charges, export expenses, packing expenses, lorry hire charges and motor car and telephone expenses Held that:- All the disallowance are made on estimate basis and no specific defect has been pointed out by the AO Decided against Revenue. expenditure under the head foreign travelling Held that:- Foreign travel by husband of the assessee was exclusively for the business purpose of the assessee - Assessee's husband was also promoting his own business during the same time Decided against assessee.
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