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2015 (2) TMI 1400 - AT - Income TaxTDS u/s 195 - Disallowance u/s 40(a)(i) - payments made to non-residents - assessee has not deducted TDS on agency commission and consultancy charges - assessee before ITAT submitted that the issue may be remitted back to the file of the A.O. for verification - HELD THAT:- We find that neither the A.O. nor the Ld. CIT(Appeals) discussed the factual aspects of the issue. Therefore we set aside the order passed by the Ld. CIT(Appeals) and remit the matter back to the file of the A.O. to decide the issue after considering all the facts with regard to agency commission and consultancy charges and after giving reasonable opportunity of being heard to the assessee. Disallowance u/s 14A - As again the authorities below have not discussed the facts relating to the actual expenditure incurred by the assessee. Therefore we set aside the order passed by the CIT(Appeals) and direct the A.O. to decide this issue also afresh after examining the facts of the case. Appeal filed by the Revenue is allowed for statistical purposes.
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