2019 (7) TMI 1096

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....E J. B. PARDIWALA) 1 This Tax Appeal under Section 260A of the Income Tax Act, 1961 (for short, "the Act, 1961") is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Ahmedabad 'A' Branch, Ahmedabad dated 22nd October 2018 in the ITA No.2143/Ahd/2014 for the assessment year 2009-10. 2 The Revenue has proposed the following two ....

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....ct for nondeduction of the tax of the source of commission payable to the foreign agent. The question as proposed by the Revenue is no longer res integra in view of the decision of this Court in the case of PR CIT vs. MGM Exports rendered in the Tax Appeal No.309 of 2018 dated 11th April 2018. 3 The ratio of the decision of this Court referred to above is that a person paying interest or any oth....