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2017 (2) TMI 115 - AT - Income TaxTDS u/s 195 - disallowance made on account of payment made for export commission on which no TDS was deducted - Held that:- CIT(A) that after relying on the various judicial pronouncements correctly found that export commission paid outside India on service rendered outside India was not liable to deduction of tax at source, consequently no disallowance is warranted. Disallowance on account of mark to market loss - Held that:- As the AO has already verified the loss and treated it as expenditure, the CIT(A) allowed assessee’s ground. We do not find any infirmity in the order of CIT(A) insofar as in the remand report itself the AO has verified assessee’s loss so claimed and found the same to be explained. We do not find any infirmity in the order of CIT(A). Disallowance for professional and technical services without deduction of tax at source - Held that:- We have considered rival contentions and found that out of the sum paid amounting to ₹ 1,06,908/-, ₹ 72,980/- related to reimbursement of expenses in the form of document attestation fees, translation charges etc. and hence, TDS was not required to be made. However, as regards the balance sum of ₹ 34,000/- which were in the nature of professional charges, TDS was required to be made. By considering the nature of payment vis-à-vis reimbursement the CIT(A) confirmed the addition of ₹ 34,000/-, whereas deleted the addition of ₹ 72,970/-, which was towards reimbursement of expenses. We do not find any infirmity in the order of CIT(A) for deleting disallowance of ₹ 72,980/-.
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