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Case Law Details

Case Name : CIT Vs Grup ISM P. Ltd. (Delhi High Court)
Related Assessment Year :
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Brief Facts of the Case and Question of law

Brief Facts: the assessee Company made payment of Rs. 56,54,963/- to M/s. CGS International, UAE (“CGS International”) and Rs. 37,76,863/- to M/s. Marble Arts & Crafts LLC, UAE (Marble Arts & Crafts) (aggregating to Rs. 94,31,826/-). The AO noted that no TDS had been deducted by the assessee while making the payment to the said two foreign concerns. AO required the assessee to show cause why the said expenditure shoul

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