Tribunal held that there were contradicting finding by the lower authorities hence the matter remanded the AO for ascertaining factual facts. As regards the claim u/s.80JJA the Tribunal held that the new workmen should be regular workmen employed in financial year relevant to assessment year. Matter remanded to the AO. (AY.2014-15)
Aquarelle India P. Ltd. v. Dy. CIT (2020)77 ITR 2 (SN) (Bang.)(Trib.)
S. 40(a)(ia) : Amounts not deductible-Deduction at source–Service rendered by foreign agent–Contradictory finding–New workmen-Should be regular workmen employed in financial year relevant to assessment year–Matter remanded to the AO. [S. 80JJA, 195,254(1)]