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2013 (10) TMI 523 - AT - Income TaxDisallowance u/s 40(a)(i) - Foreign consultancy and commission charges - Held that:- authorities below have covered this amount u/s 9(1)(vii) as, 'fees of technical services' in the nature of 'inspection services' for purchase order. The Ld. AR contended that the authorities have gone by the nomenclature given in the Agreement without ascertaining correct nature of amount which was simply in the nature of commission. From the orders of the authorities below, we find and there is insufficient discussion about the nature of the amount paid by the assessee. Both the sides are in agreement that the matter can be restored to the file of AO for afresh adjudication. We, therefore set-aside the impugned order and remit the matter to the file of the AO for deciding this issue afresh as per law after allowing a reasonable opportunity of being heard to the assessee - Decided in favour of assessee.
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