22 results for “TDS”+ Section 40A(9)clear
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In the result, cross objections filed by the assessee are allowed for statistical purposes
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)
9(1) of the Act, the expenditure involves the income accruing or arising to the recipient parties in India and such income being in the form of commission/brokerage, the TDS was deductible. The failure of the assessee in this behalf entails addition in view of AAR decision in the case of SKF Boilers & Dryers Pvt. Ltd reported