Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale
201(1A) of the Act. 4. Aggrieved, the assessee preferred further appeal before the Ld. CIT(A) and filed submissions. The Ld. CIT(A) called for a remand report from the Assessing Officer, wherein the Assessing Officer reiterated that payment made towards contract agreement was in fact business income chargeable to tax in India under the provisions of section