TMI Blog2020 (10) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... s - HELD THAT:- As decided in own case [ 2019 (7) TMI 613 - GUJARAT HIGH COURT ] the questions of law as proposed by the revenue has no longer integreta in view of the decision of this Court in the case PR CIT Vs. MGM Exports [ 2018 (5) TMI 1240 - GUJARAT HIGH COURT] which has been applied saying that a person paying interest or any other sum to a non resident is not liable to deduct tax if s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Court. (A) Whether the Appellate Tribunal has erred in law and on facts in deleting the disallowance of commission to foreign agents amounting to ₹ 463,62,693/- paid without properly appreciating the facts that the assessee was unable to lead evidence to prove the factum of actual rendering of services by such recipients? (B) Whether the Appellate Tribunal had erred in law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 260A of the Income Tax Act, 1961[for short the Act, 1961] is at the instance of the revenue and is directed against the order passed by the Income Tax Appellate Tribunal,Ahmedabad Bench 'D'. Ahmedabad in ITA No.355/AHD/2018, dated30/11/2018 for the A.Y 201415.2.The revenue has proposed the following questions of law: Whether the Appellate Tribunal had erred in law and on fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applied by the tribunal is that a person paying interest or any other sum to a non- resident is not liable to deduct tax if such sum is not chargeable to tax under the Act. Ultimately, the tribunal held as under: The principles laid down in the above cited judgments are squarely applicable to the instant facts of the case. Thus, it can be safely concluded that the Commission income in the h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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