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

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed