MADALBAL GOA EXPORTS PVT. LTD,MIRAMAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), PANAJI
In the result, the appeal of the assessee is allowed
ITA 363/PAN/2018[2007-08]Status: DisposedITAT Panaji27 Jun 2022AY 2007-08
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Sandip Bhandare, CAFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 143(3)Section 195Section 250(6)Section 40
2)(1),
Mumbai versus Shamrock Pharmachemi Private Limited, (2020) Tax Corp (AT),
86705 (ITAT-Mumbai). As per the learned Counsel this particular payment made
to foreign party was not attracted section 195 for deduction of TDS