Harsha Impex, Chennai vs. ITO, Chennai
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 3351/CHNY/2016[2011-12]Status: DisposedITAT Chennai02 May 2018AY 2011-12
Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.3351/Chny/2016 "नधा"रण वष"/Assessment Year:2011-12 M/S. Harsha Impex, The Income Tax Officer, No. 28, Kattur Sadayappan Street, Vs. Non Corporate Ward 4(4), Periamet, Chennai 600 003. Chennai 600 006. [Pan: Aacfh0426K] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Ms. B. Jaisheila, C.A. ""यथ" क" ओर से/Respondent By : Shri B. Sagadevan, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 15.03.2018 घोषणा क" तार"ख /Date Of Pronouncement : 02.05.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 5, Chennai Dated 02.11.2016 Relevant To The Assessment Year 2011-12. The Assessee Has Raised Two Effective Grounds In Its Appeal, Viz., (I) The Ld. Cit(A) Has Erred In Confirming The Disallowance Of Overseas Export Commission Of ₹.30,68,879/- Paid To Non Residents Under Section 40(A)(I) Of The Income Tax Act, 1961 [“Act” In Short] & (Ii), The Ld. Cit(A) Has Erred In Confirming The Disallowance Of Expenses
For Appellant: Ms. B. Jaisheila, C.AFor Respondent: Shri B. Sagadevan, JCIT
Section 143(3)Section 195Section 195(1)Section 40Section 9(1)(i)Section 9(1)(vii)
…T.A. No.3351/Chny/16 agents outside India does not attract TDS provisions. It was further submitted that the issue is squarely covered in favour of the assessee by the decision of Hon’ble Jurisdictional High Court in the case of CIT v. Faizan Shoes Pvt. Ltd. 367 ITR 155 (Mad). 3. On the other hand, the ld. DR strongly supported the orders passed by the authorities below. 4. We have heard both sides, perused the materials available on record and gone through the orders of authorities below. The assessee has demonstrated before the Assessing Officer that what was paid to the non- resident agents was nothing but…
