2020 (3) TMI 108

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..... by: Shri B. Rama Krishna, DR ORDER Per Shri D.S. Sunder Singh, Accountant Member : This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] in Appeal No.402/11-12 dated 18.06.2018 for the Assessment Year (A.Y.)2009-10. 2. All the grounds of appeal are related to the addition made by the Assessing Officer (AO) u/s 40(a)(ia) of the Act in r .....

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..... ent proceedings, the Ld.CIT(A) rejected the additional evidence filed by the assessee and dismissed the appeal of the assessee. 3. Against which the assessee filed appeal before this Tribunal. During the appeal hearing, the Ld.AR argued that the Ld.CIT(A) ought to have admitted the additional evidence, since, Circular No.723 dated 19.09.1995 exempt the assessee from deduction of tax at source on .....

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..... AO. The AO made the addition for non deduction of tax at source without examining the applicability of TDS provisions in the case of Ocean Freight. As per Circular No.723 of CBDT, there is no requirement of deduction of tax at source in case of payments made to shipping agents for carriage of passengers, shipped at a port in India since, the shipping agents steps in to the shoes of nonresident sh .....

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