Department appears
to be that the assessee has not filed Form 15CA and 15CB and the
nature of the work rendered by the non-residents ... para 6, according to the Ld.
counsel, was that certificates in Form 15CA and 15CB were not
obtained and filed. The Assessing Officer further found
following, namely:- (i) the information in Part A of Form No.15CA, if the amount of payment or the aggregate of such payments ... clause (i), the information,- (a) in Part B of Form No.15CA after obtaining,- (I) a certificate from the Assessing Officer under section
directed the AO to call for remittance certificates as well as Form 15CA and
Form 15CB as proof of expenditure claimed. He however, held that ... this account, subject to
verification of Form 15CA and Form 15CB which would lay out the purpose of
remitting money abroad. With regard
course of assessment proceedings, AO found on the basis of
Form 15CA certificate issued by the Chartered Accountant that the payment
on account of interest ... payment of interest on the basis of Form 15CA. In fact, the Form
15CA issued by CA certificate justifies that the assessee is not liable
from India to non-resident beneficiary in Nigeria,
enquired into Form No.15CA/15CB submitted by the assessee to its banks for
remittances of commission ... failed to substantiate the commission expenses
with reference to different Form 15CA. The assessee pointed out that the
mismatch in the figures has occurred
details of proposed remittances
in the form of extracts of Form 15CA filed by the payer entities.
-3- ITA No.258 /Chny/2023 ... amount merely on the basis of exact
data of Form No.15CA filed by the payer entity.
4. The ld. Sr. Counsel vehemently submitted that
details of proposed remittances
in the form of extracts of Form 15CA filed by the payer entities.
-3- ITA No.258 /Chny/2023 ... amount merely on the basis of exact
data of Form No.15CA filed by the payer entity.
4. The ld. Sr. Counsel vehemently submitted that
this report the Ld.
AO stated that the assessee has filed Form 15CA before the Ld. CIT(A) with
other submissions in support ... furnished by the
assessee was silent on compliance of filing of Form 15CA in terms of
provisions of Rule 37BB of the Rules. No query
resident not being a company or a
foreign company (Form 15CA) and receipt of large value foreign
remittance. It was submitted that the case ... resident not
being a company or to a foreign company (form 15CA) and also
5 ITA No. 14 & 15/JODH/2021
Ravindra Heraeus
foreign remittances of
Rs. 2,61,17,450 as per the form 15CA issued as per the information available
with them during the relevant previous ... kind notice that during the relevant year under consideration assessee
issued form 15CA with respect to amount
