PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA vs. M/S. EIH LTD
ITAT/39/2020HC Calcutta17 Jan 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 14ASection 194HSection 195Section 2Section 2(47)Section 260ASection 40Section 50BSection 9(1)
disallowance under section 40(a)(i) of Rs.3,06,20,256/-
paid as commission to non-resident by considering the facts
pertaining to such expenses were not produced by the
assessee before the assessing officer?
We have heard Mr. S.N. Dutta, learned standing counsel
assisted by Mr. Soumen Bhattacharjee, learned Counsel appearing
for the appellant/revenue and Mr. J.P. Khaitan, learned
