ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

2,53,06,886/-, paid to the foreign commission Agent, ignoring the fact that the assessee was governed by the provisions of section 195 of the Act and not by section 9 of the Act, further ignoring that no application in Form 15E under Rule 29BA of the Income-tax Rules, 1962 was filed before the Assessing Officer, which

RAKESH AGARWAL ,ALIGARH vs. PCIT AGRA-1, AGRA

In the result, both the appeals of the assessee are allowed