TMI Blog2014 (4) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... thus, no TDS was required to be deducted from the payees of the freight and cartage under reference, as neither section 194C nor section195 were applicable – thus, there is no reason to interfere in the findings of the CIT(A) – Decided against Revenue. - I.T.A. No. 1437/Del/2010 - - - Dated:- 4-4-2014 - Shri R. P. Tolani And Shri T. S. Kapoor,JJ. For the Appellant : Shri Renuka Jain Gupta, Sr. DR. For the Respondent : Shri O. P. Sapra,, Advocate. ORDER Per TS Kapoor, AM: This is an appeal filed by the revenue against the order of Ld CIT(A) dated 18.1.2010. The sole issue in this case is regarding grievance of assessee by which the Ld CIT(A) had made deletion of addition of Rs.21,44,828/- which the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We find that there is no violation of Rule 46A, neither the Ld DR could bring anything before us on this account. The only additional evidence as appears from the Ld CIT(A) s order is the copies of o4ders passed u/s 195/197 by Deputy Director of International Taxation, New Delhi and Kolkatta which were not filed as additional evidence but Ld AR had argued that this information was already available in view of double Taxation Agreements. Therefore ground regarding violation of Rule 46A is dismissed. As regards merits of the case, the Ld CIT(A) has very elaborately dealt with the issue. His findings as contained in para 4.3 onwards are reproduced below:- 4.3. The appellant has claimed deduction for payment of freight and cartage at Rs.21, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said Airlines. From the photo copies of Airway bills of Aeroflot Russian Airlines it is also borne out that Ashtbhuj Ocean (P) Ltd. are their agent. It has further submitted that the Govt. of India has entered into DTAA with the Govt. of Singapore and Russia, the countries of which the non resident payees shipping company and non resident Airlines are the residents. As per Article 8 of the Agreement between India and Russia, the profit derived by the enterprises of a contractee state from the operation of Air Craft in international traffic shall be taxable in that contracting state and also in terms of Article 8 of DTAA between India and Singapore, the profit derived by the HC Container (Pte) Ltd. an enterprise of Singapore for op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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