Intas Pharmaceuticals Ltd. v. ACIT (2024)114 ITR 434 (Ahd)(Trib)

S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Commission expense-Additional ground not considered-Matter remanded for de novo consideration. [S. 254(1)]

Held that the Commissioner (Appeals) did not consider the additional ground of appeal raised by the assessee with respect to the non-deduction of tax at source on sales commission paid in overseas jurisdiction. As a result, the matter was restored to the Assessing Officer for de novo consideration. (AY.2009-10, 2010-11, 2011-12)

Leave a Reply

Your email address will not be published. Required fields are marked *

*