TMI Blog2020 (1) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... ying to a resident any income by way of commission or brokerage would at the time of crediting of such income to the account of the payee or at the time of payment of such income whichever is earlier, deducted income tax at the rate of 5%. This specific provision requiring deduction of tax at source in relation to payment of commission of brokerage cannot be ignored while examining the payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Assessment Year 2010-2011) dated 27/7/2016. 4. The Appellant-Revenue has framed questions as substantial questions of law : A. Whether on the facts and circumstances of the case and in law, the Hon ble ITAT erred in not accepting the fact that the payment made to M/s. SHCIL Ltd., being a holding company of the assessee falls within the purview of section 194J of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble ITAT erred in allowing the AO to rebut or examine the additional evidence in respect of 3 Sundry Creditors submitted under Rule 46A in order to meet the ends of natural justice and law ? 5. So far as question Nos. 1, 2 and 3 are concerned, we note that the Tribunal in the impugned order has followed the decision in the assessee s appeals for the Assessment Year 2011-2012. Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing Officer for his comments and the Assessing Officer in his remand report did not comment on the additional evidence. The Tribunal, therefore, rightly held that there was no violation of Rule 46A of the Income Tax Rules and opportunity was given to the Assessing Officer. 7. Therefore, no question of law arises in this Appeal. The Appeal is accordingly dismissed. - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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