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2018 (7) TMI 579 - AT - Income TaxTPA - claim of the appellant for the Glazing Loss in the commodity exported rejected - price list published by MPEDA relied - Held that:- TPO made adjustment after examining the invoice produced by the assessee that it has exported products having glazes ranging from 15% to 25%. The product of the assessee is having various glazes ranging from 15% to 25%, as such, the assessee’s product could be compared with the price list published by MPEDA which is for 20% glaze after making suitable adjustment which the TPO has done. Further, the assessee has not brought on any evidence to show that the assessee’s product is having 25% glazes so that it cannot be compared with the price list published by MPEDA. Being so, we do not find any merit in the argument of the Ld. AR and the same is rejected. Disallowance of EIA Monitoring fee paid to Export Inspection Agency, for non deduction of tax - Held that:- AR was not able to show that the payment to Export Inspection Agency is not liable for deduction of TDS so as to attract the provisions of section 40(a)(ia) of the Act. In view of this, we do not find any merit in the argument of the Ld. AR and uphold the order of the lower authorities. Thus, this ground of appeal of the assessee is dismissed.
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