2014 (2) TMI 910

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....he applicant is engaged in the manufacture and exporting of textile made-ups goods. They appointed overseas agents for procurement of export orders for textile products who had no office in India. The applicant-company paid commission to overseas agents for such services. Tax was demanded amounting to Rs.45,16,958/- under Section 73(1) of the Finance Act, 1994 along with interest under Section 75 ....