Order of CIT(A) suffers from lack of verification of facts and hence matter remanded

Balasai Net Pvt. Ltd. Vs DCIT (ITAT Pune) ITAT Pune remanded the matter as order of CIT(A) suffers from lack of verification of facts and applicability of legal provision in the subject matter. Facts- AO observed that assessee has not deducted TDS against payment for hosting charges, email defence services, email server software. Assessee submitted ledger of such expenses and stated that the payment has been made to foreign based company having no permanent establishment in India and therefore, the provisions of TDS is not applicable on such payment. AO held that as per section 9 of the Income...