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2021 (9) TMI 760 - AT - Income TaxDisallowance on account of payment of Royalty’ - HELD THAT:- For all the previous years [2021 (2) TMI 1202 - ITAT DELHI], [2014 (11) TMI 1248 - ITAT DELHI], [2015 (9) TMI 663 - DELHI HIGH COURT] and [2014 (11) TMI 191 - ITAT DELHI] this years the issue stands decided in favour of the assessee and, therefore, the Ld. CIT(A) had rightly deleted the addition - Decided in favour of assessee. TDS u/s 195 - deduction of TDS on commission payments made to foreign companies - HELD THAT:- Issue was squarely covered by the order of the Tribunal in assessee’s own case for Assessment Year 2012-13 , [2021 (2) TMI 1202 - ITAT DELHI]. Also in the case of CIT vs. Maruti Suzuki India Ltd. [2017 (12) TMI 474 - DELHI HIGH COURT] and the CIT Delhi-IV, New Delhi vs. EON Technology Pvt. Ltd.[2011 (11) TMI 20 - DELHI HIGH COURT] wherein it has been held that no TDS is required to be deducted on the commission paid to overseas agent.- Decided against revenue.
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