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2015 (12) TMI 833 - HC - Income TaxTds on commission paid to the agent who is a non-resident - Held that:- The commission amounts which were earned by the non-resident assessees for services rendered outside India cannot, therefore, be treated as an income which have either accrued or arisen in India. Therefore, the question of deducting TDS does not arise. - Decided in favour of assessee Reopening of assessment - whether non-speaking and composite order have been passed - Held that:- Pursuant to the notice issued by the assessing officer, he is bound to consider the objections of the parties and pass a speaking order. But, in the instant case, without passing a separate order by considering the objection of the petitioner, the respondent has passed a composite and non- speaking order. Since it is a non-speaking and composite order, the same is liable to be set aside. In the instant case, this Court does not find any tangible material warranting the assessing officer to re-open the assessment. ection 147 of the Act is exercised beyond a period of four years, therefore, the same is hit by limitation. Viewed from any angle, the respondent has not made out any ground to reopen the assessment order and the orders impugned in these Writ Petitions are liable to be set aside - Decided in favour of assessee
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