https://www.taxtmi.com/caselaws?id=256317 The Tribunal allowed the appeal of the assessee, setting aside the assessment order under section 263 for A.Y. 2009-10 due to non-deduction of TDS on a commission amount paid to an Australian party. The Tribunal found the assessment under section 143(3) to be in compliance with the law, noting the adequacy of the enquiry conducted by the Assessing Officer. Compliance with notice u/s 142(1) was also confirmed, with the assessee providing all necessary details and evidences. The Tribunal emphasized the importance of a thorough assessment process and upheld the cancellation of the impugned order. en-us Fri, 19 Dec 2014 00:00:00 +0530 Tue, 10 Feb 2015 06:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256317 The Tribunal allowed the appeal of the assessee, setting aside the assessment order under section 263 for A.Y. 2009-10 due to non-deduction of TDS on a commission amount paid to an Australian party. The Tribunal found the assessment under section 143(3) to be in compliance with the law, noting the adequacy of the enquiry conducted by the Assessing Officer. Compliance with notice u/s 142(1) was also confirmed, with the assessee providing all necessary details and evidences. The Tribunal emphasized the importance of a thorough assessment process and upheld the cancellation of the impugned order. Case-Laws Income Tax Fri, 19 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256317