Case Law Details
Eaton Industrial Systems (P) Ltd. Vs DCIT (ITAT Pune)
Where assessee-company paid sales commission foreign of agents for securing export orders from the buyers abroad the services were not rendered by such foreign agents in India, and no part of the said income had arisen in India, therefore, TDS was not required to be deductible at source, so as to warrant disallowance under section 40(a)(i).
FULL TEXT OF THE ITAT JUDGMENT
The appeal filed by the assessee is against order of DCIT, Circle-8, Pune, dated 31.12.2013 relating to assessment year 2009-10 passed under section 143(3) r.w.s. 144C(13) of the Income Tax Act 1961 (in short the ‘Act’).
2. The assessee has raised various grounds of appeal and thereafter has filed modified ground of appeal No.5 and also additional grounds of appeal. However, on the slated date of hearing, the assessee filed an application for admission of additional grounds of appeal.
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