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2016 (3) TMI 1325 - ITAT MUMBAITDS u/s 195 - liability to deduct tax at source on the remittances made by it to International Air Transport Association (Canada) - Held that:- CIT(A) has held that for every remittances there should be separate appeal. We are not able to appreciate as to what are the basis with the Ld. CIT(A) to lay down such kind of proposition. In our considered opinion, for every order passed u/s. 195(2), there would be only 'one' appeal required to be filed u/s. 248 before CIT(A). But, if the order u/s. 195(2) is for the remittances for more than one financial year and consolidated order is passed u/s. 195(2), then, separate appeal will be required to be filed for each year. Thus, we direct Ld. CIT(A) to take up the appeals keeping in view aforesaid guidelines. Eligibility of the appellant for filing of appeal u/s. 248 - Held that:- In the cases before us, if the tax liability is ultimately born by Geneva-India (i.e. appellant before us) under any arrangement made between the parties inter-se, even if initial written agreement may not clearly suggest so, then under such circumstances, he can be said to have complied with requisite condition of section 248. Therefore, we send this issue back to the file of CIT(A) to examine the facts of these cases keeping in mind this legal background. The appellant is directed to submit before the Ld. CIT(A) all requisite evidences to show that the appellant has borne impugned liability of tax deducted at source under an agreement or other arrangement, as the case may be. CIT(A) shall give adequate opportunity of hearing to the appellant and shall allow him to raise all legal and factual issues on this aspect. The appellant shall also file requisite evidences to show that the impugned amount of tax has been paid by it to the credit of Central Government, which is another mandatory condition for filing of appeal u/s. 248
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