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2017 (5) TMI 303 - HC - Income TaxDisallowance of commission to foreign agents - TDS u/s 195 - non deduction of tds - whether foreign agents had any operation carried out in India as per the provisions of Section 9(1)(i)? - Held that:- When the respondent – assessee had produced necessary documentary evidence in the form of confirmation letters of the commission paid to the foreign agents, necessary documents /invoices on which the commission have been paid have been produced and the commission has been paid through banking channel and with respect to the very foreign agents in the previous years the claim of the respondent – assessee had been accepted consistently, learned CIT(A) as well as the learned tribunal has rightly deleted the disallowance made by the Assessing Officer. We are in complete agreement with the view taken by the learned tribunal as well as the learned CIT(A). - Decided in favour of assessee
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