AKSHAR GEMS,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIR.3(2), SURAT
In the result, appeal filed by the assessee is allowed
ITA 24/SRT/2022[2016-17]Status: DisposedITAT Surat30 Jan 2023AY 2016-17
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.24/Srt/2022 "नधा"रण वष"/Assessment Year: (2016-17) (Virtual Court Hearing) Akshar Gems, Assistant Commissioner Of 3Rd Floor, Shreeji Diamond Apartment, Vs. Income-Tax, Circle-3(2), Nandu Doshi Ni Wadi, Vastadevdi Road, Aaykar Bhavan Nr.Majura Katargam, Surat – 395004 Gate, Opp. New Civil Hospital, Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarfa3697A Assessee By Shri Mehul Shah, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 27/12/2022 Date Of Pronouncement 30/01/2023
Section 195Section 195(6)Section 271Section 274
TDS as per the provisions of the Act.
It is worthwhile to mention that Section 195(6) has been amended during the year under consideration i.e. with effect from 01.06.2015 which is reproduced as given below:
'The person responsible for paying to a non-resident, not being a company, or to a foreign company, any sum, whether or not chargeable
