2017 (2) TMI 1416

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nue has come up with both these appeals under Section 260A of the Income Tax Act, 1961, raising the following questions of law: 1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in deleting the addition made u/s 40(a)(i) of the I.T. Act, inspite of the assessee's default in causing deduction of tax at source, in respect of the commission pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to a non-resident abroad, are remittances deemed to have been received in India, by virtue of Section 5(2)(a), and b) that since the entries regarding the commission payments were made in the books of accounts of the assessee maintained in India, the commission payments would be deemed to have been received in India. 4. But, both the above conclusions of the Assessing Officer are contr....