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2016 (8) TMI 1082 - AT - Income TaxTDS u/s 195 - Payment of commission to the foreign agents - Held that:- Once, the genuineness of the expenditure has been accepted in earlier years, the payment of commission to the same parities cannot be considered as incurred for non-business purposes. Further, the commission have been paid to the non-resident who do not have any Permanent Establishment in India and, therefore, not liable to tax in India. Therefore, the provisions of Section 195 also do not apply on the facts of the case. Considering the aforementioned facts in totality, we do not find any error or infirmity in the findings of the ld. CIT(A). Both these appeals by the Revenue are accordingly dismissed.
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