3 results for “TDS”+ Section 195(1)clear
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In the result, the appeal filed by the revenue is
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
1) read with Section 195 of the Income Tax Act? (ix) Whether on the facts and in the circumstances of the case, the Learned Tribunal erred in law in deleting the disallowance under Section 40(a)(i) of Rs.3,37,48,429/- paid as commission to non residents without considering the facts pertaining to such expenses were not produced