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)
194H
of the Income Tax Act?
(x)
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.3,06,20,256/-
paid as commission to non-resident by ignoring the fact
that such commission are subject to tax in India under
section
