Shanti Prime Publication Pvt. Ltd.
Sec. 195 of Income Tax Act, 1961— TDS — AO as well as CIT (A) have merely made addition on the basis of conjectures and surmises because no evidence whatsoever has been brought on record if TEI was having any managerial or technical expertise to provide technical services to the assessee company apart from procuring orders for the assessee company on commission basis as per MOU, so, the AO/CIT (A) have erred in making disallowance / enhancing the disallowance u/s 40(a)(i) of entire commission which is not sustainable in the eyes of law, hence ordered to be deleted, consequently, the appeal filed by the assessee stands allowed. - DIGI DRIVES PT. LTD. V/s ASSTT. CIT -  28 ITCD Online 076 (ITAT-DELHI)