Case Law Details
Case Name : The Assistant Commissioner Vs. M/s. P.P. Overseas (ITAT Mumbai)
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Mumbai
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The Assistant Commissioner Vs. M/s. P.P. Overseas
ITAT Mumbai
I.T.A. No. 733/Mum/2010
(Assessment Year: 2006-07)
ORDER
Per R.V.Easwar, President:
This is an appeal by the revenue and the same relates to the assessment year 2006-07. The assessee is a partnership firm carrying on the business of exporting spices and food stuff. The appeal arises out of the assessment order passed under section 143(3) of the Income Tax Act on 30.12.2008.
2. The first ground is as under:-
“1. (a) On the facts and in the circumstances of the case, the learned CIT(A) has erred in deleting t...
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In such cases, the C&F agent generally takes an adhoc advance which may or may not include his service fees. In this cases, is TDS deductible on the Advance amount ???