Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 738 - ITAT MUMBAINon deduction of TDS on freight income - CIT(A) deleted the addition relying on TDS certificates given as additional evidence - violation of the provisions of Rule 46A by CIT(A) on admitting additional evidence not giving AO an opportunity of hearing - Held that:- As it is clear from the record which was considered by ld. CIT(A) that the same is not an additional evidence but the break-up of gross receipts and various expenditure were furnished after taking the same from the record already available before the AO. Therefore, we do not find any merit or substance in the objection raised by the revenue, that CIT(A) has violated the provisions of Rule 46A while considering the break-up of receipts and expenses. It is pertinent to note that when the gross receipts of the assessee is much more than the receipts shown as per TDS certificate then there is no question of showing less receipt by the assessee . Accordingly, in the facts and circumstances of the case we do not find any error or illegality in the order of ld. CIT(A) qua this issue. - Decided in favour of assessee. Salary paid to Non-resident Managing Director - non deduction of TDS - disallowance u/s. 40a(iii) - CIT(A) deleted the addition - Held that:- salary in question was paid to Mr. Jayant Bhardwaj, MD of the assessee in US. The assessee produced the passport and visa of the MD to show that he was a non-resident Indian during the year under consideration and, therefore, the salary received by him outside India for the services rendered outside India are not taxable in India. Since the fact that the MD of the assessee is a non resident during the year has not been disputed by the Revenue , therefore, the salary paid outside India at US for the services to the US branch would not be taxable in India as per the provisions of Section 9 of the Income tax Act, thus no corresponding disallowance can be made under section 40(a)(i) of the Income tax Act, 1961. - Decided in favour of assessee.
|