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2020 (12) TMI 86 - HC - Income TaxTDS u/s 195 - gross sales commission paid to the foreign parties / non-residents - payments made to the foreign parties for the services rendered outside India - ITAT held that the assessee despite opportunity being afforded, failed to place on record any material to controvert the finding recorded by CIT (Appeals) that the assessee has failed to establish that no material evidence are brought on record to show that the payments to were made to the foreign parties for the services rendered by them outside India - HELD THAT:- Both the aforesaid Courts have concurrently held that the assessee has failed to place any material evidence on record to show that the payment made by the assessee to the foreign firms was for the services rendered by them to the assessee outside India. It is pertinent to mention here that the revenue has not disputed the payments made by the assessee to the foreign firms.It is the case of the revenue that the assessee has failed to prove that the aforesaid expenditure was incurred by the assessee in connection with its business so as to entitle it to claim deduction under Section 37(1) of the Act. Substantial questions of law framed by this Court do not arise for consideration in this appeal. Therefore, it is not necessary for us to answer the same.
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