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2020 (2) TMI 315 - AT - Income TaxTDS u/s 195 - services provided by the non-resident foreign agent or being utilised in India - taxability under section 9(1)(i) and 9(1)(vi) (b) - HELD THAT:- The paper book filed before us shows that the assessee produced certain documentary evidence in support of rate difference, brokerages etc and now it remains an admitted fact that such material was not available before the Assessing Officer when the assessment was made. The impugned order also does not reveal that, before placing reliance on such documentary evidence, the Ld. CIT(A) gave any opportunity to the learned Assessing Officer to verify the correctness of the documents and to comment upon them. Following the view taken by the coordinate benches of this Tribunal for the assessment years 2010-11 and 2011-12 in assessee’s own case, under identical facts and circumstances, we find it a fit case to set aside the impugned order on this aspect and to remand the issue to the file of the learned Assessing Officer for verification of the documents produced by way of additional evidence before the Ld. CIT(A) and to take a fresh view. We accordingly set aside the issue to the file of the learned Assessing Officer for verification of the documents produced by way of additional evidence before the Ld. CIT(A) and decide it afresh. Grounds No. 1 and 2 are accordingly allowed for statistical purpose. Addition u/s 40(a)(ia) - Not in dispute that the services of the foreign agents were rendered outside India for sales and the payment was also made outside India. Under similar circumstances for the assessment year 2011-12 observed that such payment of commission does not come under the purview of section 195 of the Act and therefore, the Ld. CIT(A) was justified in deleting the addition made under section 40 (1) (i)of the Act. Since facts are identical, we are of the considered opinion that a different view cannot be taken and while respectfully following the same we uphold the findings of the Ld. CIT(A) on this aspect
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