ACIT, CIRCLE-3(2), SURAT vs. M/S. VINAY DIAMONDS, SURAT
In the result, appeal of the Revenue is dismissed
ITA 103/SRT/2020[2016-17]Status: DisposedITAT Surat26 Jun 2023AY 2016-17
Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.103/Srt/2020 (िनधा"रणवष" / Assessment Year: (2016-17) (Physical Court Hearing) Assistant Commissioner Of Income M/S Vinay Diamonds 201 To 205, 2Nd Floor, Avad Building, Tax, Circle-3(2), Surat, Room Vs. Opp. Mehta Petrol Pump, Katargam, No.410, Aaykar Bhavan, Majura Surat-395004 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajfv 5089 M (अपीलाथ" /Appellant) (""थ"/Respondent)
For Appellant: Shri Vinod Kumar– Sr. DRFor Respondent: Shri Sapnesh R. Sheth, CA
Section 195(6)Section 271
u/s 195(6) r.w.Rule 37BB is not mandatory. The Form
15CA/15CB are required to be submitted only for those payments which are chargeable to tax in India and therefore later on the Government amended the provision of section 195(6) by issuing notification no.G.S.R. 978(E) dated 16tth December, 2015. It was further submitted that Section 195 of the Income
