Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 1177 - AT - Income TaxExtract: .......f commission to the selling agent and therefore, not liable to tax in India in the hands of the recipient and accordingly, no tax is required to be deducted at source. Hence, the disallowance u/s 40(a)(ia) is deleted. 8 In the result, the appeal filed by the assessee is partly allowed. Order pronounced in the open court on the 30th,day of Oct 2012.
|