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2016 (12) TMI 350 - HC - Income TaxGenuineness of the Commission paid to the commission agent - Non deduction of TDS - Held that:- It is not disputed that the commission paid to Mrs. Sita Ram Parodkar has been assessed to tax by the Revenue. Both the authorities upon appreciating the evidence on record has found that the Revenue has failed to establish that the transaction was not genuine. In fact, the amount paid by the respondent to the said commission agent has not been disputed as admittedly such amount was taxed at the hands of the said Assessee. In such circumstances, we find that the question of interference in concurrent finding of fact on this aspect would not be justified. In the present case, it is not disputed that the said company M/s. De Long Minerals and Logistics is not having any establishment in India. It is also not established that any income of the said company is assessed in India or any tax is paid on that count in India. In such circumstances, the observations of the Apex Court relied upon by this Court in the judgment of Commissioner of Income Tax V/s. Gujarat Reclaim & Rubber Products Ltd. (1980 (8) TMI 2 - SUPREME Court ) would be squarely applicable to the facts of the present case. - Decided in favour of assessee
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