MAAN ALUMINIUM LTD.,PITHAMPUR vs. ITO (IT & TP), BHOPAL

ITA 6/IND/2020Status: DisposedITAT Indore31 March 2023AY 2015-16Bench: MS. SUCHITRA KAMBLE (Judicial Member), SHRI B.M. BIYANI (Accountant Member)9 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee's agent was not of independent status and was acting on behalf of the non-resident payees, establishing a business connection in India. Therefore, the assessee was liable for TDS.

What were the facts?

The assessee made payments to non-resident suppliers for scrap without deducting TDS. The AO held that the assessee was in default for non-deduction of TDS, as the non-residents had a business connection or permanent establishment in India through their agents.

What were the issues?

Whether the non-resident suppliers had a business connection or permanent establishment in India through their agents, making the assessee liable for TDS. Whether the Indian agent was of independent status.

Which sections of the Income-tax Act were involved?

Section 9(1)(i),Section 195,Section 201(1)/(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri Sudhir Padliya, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 06.01.2023Pronounced: 31.03.2023

Per B.M. Biyani, A.M.:

Feeling aggrieved by appeal-order dated 31.10.2019 passed by learned Commissioner of Income-Tax (Appeals)-13, Ahmedabad [“Ld. CIT(A)”], which in turn arises out of the order dated 27.04.2016 passed by learned ITO (IT&TP), Bhopal [“Ld. AO”] u/s 201(1)/(1A) read with section 195 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2015-16, the assessee has filed this appeal on following effective ground:

“That in the given facts and circumstances of the case, the learned Commissioner of Income-tax (Appeals) has erred in confirming the demand raised by the Ld. AO treating the assessee in

The order continues below.

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