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2016 (12) TMI 1878 - AT - Income TaxTDS u/s 195 - Disallowance of commission u/s 40(a)(ia) - HELD THAT:- As decided in own case [2016 (2) TMI 1339 - ITAT JAIPUR] CIT(A) has given a clear finding that the services rendered and expenditure incurred is in the nature of commission. Given the fact that the commission has been paid in relation to export of garments outside India and the fact that the no services have been rendered in India we are unable to accede to the arguments of the Ld. DR that the subject payments are taxable in India. Assessee paid commission in relation to export of garments as apparent from the agreement as well as working of the commission payments. Accordingly, provisions of section 195 are not attracted in the instant case - Decided in favour of assessee. Addition made for depositing the employee’s contribution to PF &ESI beyond the prescribed time limit provided in the respective Acts - HELD THAT:- As employees contribution to ESI and PF has been paid before filing of the return of income u/s 139(1) of the IT Act. In view of the consistent stand taken by this Bench and respectfully following the decision of the Hon’ble Rajasthan High court in the case of State Bank of Bikaner and Jaipur [2014 (12) TMI 65 - RAJASTHAN HIGH COURT] and others, the ground taken by the Revenue is dismissed and assessee’s cross-objection is allowed.
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