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

120/-. Subsequently, the case was selected for scrutiny under CASS. During the course of assessment proceedings, The Assessing Officer observed that the assessee has debited an amount of Rs.2,53,06,886/- to the profit and loss account towards the commission paid outside India, further observing that the assessee failed to deduct tax on the above payments as per TDS

SHRI OM PRAKASH SINGH,MATHURA vs. ACIT CIRCLE-3, AGRA

In the result appeal is partly allowed