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2021 (5) TMI 479 - AT - Income TaxAction of CIT(A) in admitting additional evidence filed by the assessee - non-genuineness of overseas commission expense - CIT(A) treating the Overseas Commission expenses as a genuine business expense - HELD THAT:- The power of the appellate authority to direct for the production of a document or examination of the witness as a matter of fact is in furtherance of any enquiry contemplated by Section 250(4) of the Act is contained in sub Rule 4 of Rule 46-A of the Rules and it can be exercised to enable the appellate authority to dispose of the appeal or for any other substantial cause necessary for the adjudication of the controversy involved in appeal. The power of the appellate authority is like a inherent power which can be exercised suo-motu without any application from any of the contesting party. And in order to follow the principles of natural justice or fair play, Appellate Authority can ask for the any detail which are relevant for the disposal of the an appeal. Commission agent to overseas commission is concerned as per Hon’ble Supreme Court judgment in TOSHOKU LIMITED (AND ANOTHER APPEAL) [1980 (8) TMI 2 - SUPREME COURT] the assessee is not liable to deduct TDS for any payment which is made to overseas agent. And we do not find any infirmity in the order passed by the Ld. CIT(A). However, we refuse to entertain the present appeal. Appeal filed by the Revenue is dismissed.
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