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2019 (4) TMI 1888 - AT - Income TaxTDS u/s 195 - commission payment to the foreign agents - non deduction of TDS - Addition u/s 40(a)(ia) - CIT-A deleted addition - HELD THAT:- Assessee has not field copy of agreement and the details in respect of commission payment, therefore, the Assessing Officer disallowed by invoking section 40(a)(ia) - Even before the ld. CIT(A), the assessee has not filed the agreement entered into by the assessee with the foreign agents, however, the ld. CIT(A) only considered the random bills and invoices, names of the agents and export invoices, allowed the ground raised by the assessee. When the assessee has not filed written agreement entered into by the assessee with the foreign agents, which is very much necessary to decide the genuineness of the payment made to the foreign agents, the ld. CIT(A) ought to have called the remand report in respect of other details field before him. Instead that, he simply considered the details filed by the assessee and allowed the ground raised by the assessee, in our opinion, the order passed by the ld. CIT(A) cannot survive Order of the ld.CIT(A) is set aside and remit the matter back to the file of the Assessing Officer to examine the genuineness of the payments made to the foreign agents and other relevant details and pass necessary orders in accordance with law after giving affordable opportunity of hearing to the assessee. - Decided in favour of revenue for statistical purposes.
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