Intas Pharmaceuticals Ltd. v. ACIT (2024) 114 ITR 546 (Ahd) (Trib)

S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Commission-Disallowance is deleted.

Followed order of Tribunal  in terms of the Tribunal decision on identical facts for an earlier assessment year on the same assessee, the matter regarding the addition on account of commission paid to non-residents, under section 40(a)(i) was set aside back to the Assessing Officer for verification in the context of non-resident agents and resident agents. (AY.2012-13)

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