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2021 (1) TMI 1 - AT - Income TaxTDS u/s 195 - Disallowance of commission expenses u/s 40(a)(i) - as contended that the AO has disallowed commission expenses for non-compliance of withholding taxes obligations allegedly cast under s. 195 of the Act, whereas, the CIT(A) has endorsed the disallowance on an altogether different pedestal of genuineness of the expenses - as submitted that the additional evidences have been placed before the Tribunal to support the bonafides of the commission payments - HELD THAT:- We find merit in the prayer made by the assessee for admission of additional evidence to support the bonafides of commission payments. In the absence of any discussion on the aspects of bonafides of commission payments on which heavy impetus has been placed by the CIT(A), we consider it expedient to restore the entire issue back to the file of the AO for de novo examination in accordance with law. It shall be open to the assessee to place all relevant evidences to justify the bonafides and genuineness of commission expenses in question as well as the reason for non-deduction of tax on such commission payments having regard to the provisions of Section 195 - Appeal of the assessee is allowed for statistical purposes.
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