THE ITO,, ALAPPUZHA vs. M/S.EXTRAWEAVE P. LTD, ALAPPUZHA
In the result, the appeal filed by the Revenue is partly allowed
ITA 448/COCH/2016[2010-11]Status: DisposedITAT Cochin24 Jun 2022AY 2010-11
Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Extraweave Pvt. Ltd. Arattukulangara Complex 264B/Cmc 1 Vs. A.N. Puram, Alapuzha 688011 Sakteeswara Junction Cherthala 688524 Pan – Aabce5438L Appellant Respondent
For Appellant: Shri R. Krishan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10BSection 10B(3)Section 143(2)Section 195Section 195(6)Section 40
ia) is not warranted even though the assessee neither deducted tax at source from the payments made to non- residents nor did it file the declaration as required under section 195(6) of the Act r. w. Rule
37BB of the I T Rules.
3. The Ld. CIT(A) ought to have realized that the term "any sum"
mentioned
