TMI Blog2020 (3) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... - SUPREME COURT] In this decision, the Hon'ble Apex Court has held that the duty to deduct tax at source arises only when remittance to non-residents contain wholly or partly taxable income, i.e. income chargeable under Section 195 of the Income Tax Act, 1961. The view taken in GE India Technology (P) Limited (supra) was once again reiterated in another decision of the Hon'ble Apex Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions of law. i. Whether ITAT is correct in deciding the addition towards payment of commission to foreign agents where TDS was not deducted u/s. 40(a)(ia) ignoring the decision of AAR in the case of Rajiv Malhotra INRE(AAR) 284 ITR 564 and SKF Boilers and Driers Pvt. Ltd.? ii. Whether ITAT is correct in law in taking a view that the disallowance of commission under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hoku Ltd.(125 ITR 525). 5. In Commissioner of Income Tax 10 Vs. Gujarat Reclaim Rubber Products Ltd., Income, Tax Appeal No.2116 of 2013 with Income Tax Appeal No.169 of 2014 decided on 8.12.2015 by the Division Bench of this Court has followed Toshoku Limited (supra) and in The Principal Commissioner of Income Tax Vs. Sesa Goa Ltd., Tax Appeal No.68 of 2016 decided on 16.8.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission have been incurred by the assessee wholly and exclusively for the business of the assessee. No perversity is pointed out in the business so as to give arise to any substantial question of law. 8. Besides, we find that the ITAT has also relied upon several rulings of the Apex Court and other Courts in order to answer this question in favour of the assessee. The record indicates tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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