9911796707
TMI Blog2024 (11) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... ly held by the CIT(A) in the present case. The action of the CIT(A) granting relief to the assessee is in sync with the view expressed by the Tribunal in assessee s own case in the Assessment Year 2017-18. We thus see no perceptible reason to interfere with the view expressed in the impugned appellate order passed by CIT(A). Hence, the contentions on behalf of the Revenue are unfounded on facts and law. Decided against revenue. - Pradip Kumar Kedia, Accountant Member And Shri Yogesh Kumar Us, Judicial Member For the Assessee : Shri Mayank Choudhary, Adv. For the Revenue : Shri Jatender Kumar Kale, Sr. D.R. ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the Revenue along with Cross Objection against the first app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961. 4. That the appellant craves leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other. 3. The grounds of Cross Objections raised by the assessee reads as under: 1. That on the facts and in the circumstances of the case and in law, the order of the learned lower authority is bad in law and against the facts and circumstances of the case and hence is unsustainable. 2. That on the facts and in the circumstances of the case and in law, the assessee has the right to add or modify any ground of appeal. 3. That on the facts and in the circumstances of the case and in law, in terms of above, the addition of Rs.1,64,99,326/- is illegal and arbit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of Assessee. 4. Briefly stated, the assessee is a proprietor of M/s Man R Consultancy, a business engaged in providing manpower services to various companies. The assessee secures contracts with companies either directly or through agents especially in cases where the companies are located outside India. The assessee states to have hired agents in foreign countries where he does not have physical presence, to assist in procuring these contracts. While framing the assessment u/s 143(3) of the Act, the Assessing Officer inter alia observed that the assessee has incurred commission expenditure of Rs.1,64,99,326/- on which the assessee has failed to deduct TDS under Section 195 of the Act while making remittance of the commission pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hands of commission agents not being chargeable to tax in India, the provision of Section 195 of the Act are not attracted in the light of judgment rendered in the case of GE India Technology Centre Pvt. Ltd. Vs. CIT (2010) 327 ITR 456 (SC). iii) Non-submission of Tax Residency Certificate (TRC) raised by the AO is not applicable since TRC is required only when there is a claim for relief under the DTAA. In the present case, no such relief has been claimed as the income did not accrue or arose in India at the first instance. iv) The transactions are well documented with contracts, bills, and bank statements. Besides, Form 15CA for remittance of each commission payment has been filed. Thus, genuineness of the commission payments cannot be d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
