Case Law Details
Case Name : Commissioner of Income Tax-10 Vs Gujarat Reclaim & Rubber Products (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Issue- (a) Whether on the facts and in the circumstance of the case and in law, the Tribunal was justified in holding that commission payments made to nonresident sales agents on which no tax was deducted is not dis allowable u/s. 40(a)(i)?
Facts of the Case and Decision of Bombay High Court
(a) For the subject Assessment Year, the Respondent Assessee had during two Assessment Years made payment of commission to non resident agent in respect
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