TMI Blog2016 (12) TMI 1878X X X X Extracts X X X X X X X X Extracts X X X X ..... ments. Accordingly, provisions of section 195 are not attracted in the instant case - Decided in favour of assessee. Addition made for depositing the employee s contribution to PF ESI beyond the prescribed time limit provided in the respective Acts - HELD THAT:- As employees contribution to ESI and PF has been paid before filing of the return of income u/s 139(1) of the IT Act. In view of the consistent stand taken by this Bench and respectfully following the decision of the Hon ble Rajasthan High court in the case of State Bank of Bikaner and Jaipur [ 2014 (12) TMI 65 - RAJASTHAN HIGH COURT] and others, the ground taken by the Revenue is dismissed and assessee s cross-objection is allowed. - ITA No. 324/JP/16 And CO No. 11/JP/16 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s objection two grounds are in support of Ld CIT(A) order against which the Revenue is in appeal before us and three other grounds where the assessee has got the necessary relief from the ld CIT(A). Hence, in respect of latter three grounds, the same are dismissed as not pressed. 3. Now coming to the grounds of appeal raised by the Revenue and where the assessee is in cross-objection before us. 3.1 In respect of ground No.1 of the Revenue and ground no. 2 of cross objection, the ld. CIT(A) has given his findings as under: In the connection of other three parties (M. Ishikawa, Kizahashi Co. Ltd. and V.H. Toorabally Co. Ltd.), the Authorised Representative of the assessee submitted the copies of agreement with parties, detailed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 of commission. Given the fact that the commission has been paid in relation to export of garments outside India and the fact that the no services have been rendered 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 of Rs. 144,975/- 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P/15 dated 12.02.2016. The relevant findings are as under: Regarding ground No.2 where the revenue has challenged the deletion of Rs. 5,47,582/- towards employees contribution to PF and ESI, the ld. 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 IT Act. In view of the consistent stand taken by this Bench and respectfully following the decision of the Hon ble Rajasthan High court in the case of State Bank of Bikaner and Jaipur (99 DTR 129) and others, the ground taken by the Revenue is dismissed. 4.2 The ld. CIT(A) has given a categorical finding that the employees contribution to ESI and PF has been paid before filing of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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