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2015 (9) TMI 602 - AT - Income TaxDisallowance made on account of commission payment to non-resident - as per AO assessee has not paid the actual payment within the prescribed period of 12 months framed u/s 139(1) of the Act the whole expenses claimed by the assessee is not justified and hence not allowable u/s 195 - CIT(A) deleted the addition - Held that:- From going through section 139(1), there is no such provision mentioned in which some time prescribed period of 12 months is required for making the payment of commission to non-resident. Therefore, the reference given by the AO of section 139(1) of the Act is not correct. Further the AO has disallowed the commission payment referred to section 195 of the Act but he has not dealt with the applicability of section 195 with reference to the facts of the case nor has brought on record any details for such application of section 195 and as the very basis of disallowance made by AO with reference to provisions of section 195 sub-section (1) are not correct and nor as discussed above, we do not find any error in the findings recorded by the CIT(A). We uphold the same. - Decided against revenue.
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