TMI Blog2016 (2) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... d in India we are unable to accede to the arguments of the ld. DR that the subject payments are taxable in India. Similar is the position in respect of payment to M. Ishikawa who has been paid commission in relation to export of garments as apparent from the agreement as well as working of the commission payments. Accordingly, provisions of section 195 are not attracted in the instant case, hence the disallowance of expenditure u/s 40(a)(i) is hereby deleted. - Decided in favour of assessee. Delayed employees contribution to PF and ESI - HELD THAT:- CIT(A) has given a categorical finding that the employees contribution to ESI and PF has been paid before filing of the return of income u/s 139(1) of the Act. In view of the consistent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )(va) r.w.s. 2(24)(x) of the IT Act. CO No.11/JP/15 ground of appeal taken by the assessee (1) The Respondents submits that the deletion by CIT(A) are correct and as per law namely: (i) in restricting the deletion of commission to Rs. 56,67,989/- and in not allowing payment of balance commission of Rs. 1,49,975/- when the facts and circumstances w ere similar. (ii) In deleting the disallowance out of ESI PF totaling to Rs.5,47,582/- which were paid before filing return of income. 2. Regarding ground No. 1 taken by the Revenue and CO. No. 1 taken by the assessee, the facts in brief as apparent from the records are that the assessee firm, which is engaged in the business of manufacturing and export of readymade garments to Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... source on the commission u/s 195 or Chapter XVII-B of the I.T. Act, 1961 and the provisions of section 40(a)(i) are not applicable in this case. The Assessing Officer is, therefore, directed to delete the disallowance of commission of Rs. 56,67,989/- to the above concern M/s Arjoo J. Ltd. 2.2 We have heard the rival contentions and perused the material available on record. It is not in dispute that the assessee firm is engaged in the business of manufacturing and export of readymade garments and in connection with the exports, the assessee has incurred an amount of Rs. 58,36,492/-. On perusal of the agreement with M/s Arjoo J. Ltd. the CIT(A) has given a clear finding that the services rendered and expenditure incurred is in the nature ..... X X X X Extracts X X X X X X X X Extracts X X X X
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