PRINCIPAL COMMISSIONER OF INCOME TAX 1,KOLKATA vs. NISSIN ABC LOGISTICS P LTD

Accordingly, the appeal fails and dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Dated : November 15, 2022. Appearance: Mr. Tilak Mitra, Adv. …For Appellant Mr. J. P. Khaitan, Sr. Adv. Mr. A. Gupta, Adv. Mr. I. Banerjee, Adv. …For Respondent Ga/1/2022 The Court :- We Have Heard Mr. Tilak Mitra, Learned Standing Counsel For The Appellant & Mr. J. P. Khaitan, Learned Senior Counsel For The Respondent. There Is A Delay Of 210 Days In Filing This Appeal. We Have Perused The Affidavit Filed In Support Of The Petition & Found Sufficient Cause Has Been Shown For Condonation Of Delay. Accordingly, The Application Is Allowed & The Delay In Filing The Appeal Is Condoned.

disallowance under Section 40(a)(i) was upheld by the Tribunal vide order dated 5th April, 2019 in ITA No. 649/Kol/2017 holding that the amount paid by the assessee company to International Freight Forwarding Agent was neither covered under Section 9(1)(i) nor under Section 9(1)(vii) of the Act and the same, therefore, did not construe