IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA No. 1437/AHD/2024 Assessment Years:2018-19

O R D E R

PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

This appeal is filed by the Revenue against the order of National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 06.06.2024 for the Assessment Year (A.Y.) 2018-19 in the proceeding u/s 143(3) of the Income Tax Act.

2. The brief facts of the case are that the assessee had filed its return of income for the A.Y. 2018-19 on 05.10.2018 declaring total income of Rs. 12,69,39,970/-. The case of assessee was selected for limited scrutiny under CASS and one of the issue was “compliance with TDS provisions on payments outside India”. In the course of assessment, the AO found that the assessee had paid commission, royalty or professional fee outside India on which no TDS was deducted. According to the assessee, commission payment of Rs.5,63,28,206/- was made for services rendered outside India, which was not liable to tax within the country and, therefore, no TDS was made thereon. However, the AO did not agre