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2022 (4) TMI 619 - AT - Income TaxTDS u/s 195 - non-deduction of TDS on payment of export commission to Foreign entity in Italy - expenses incurred in foreign currency on payments made to parties outside India - HELD THAT:- The foreign entity (SPA) does not have a permanent establishment (PE) or business connection (BC) in India. Reliance placed by the Revenue on the judgment of the Hon’ble Supreme Court in R.D. Aggarwal & Co. [1964 (10) TMI 9 - SUPREME COURT] and in Fried Krupp Industries [1980 (5) TMI 17 - MADRAS HIGH COURT] and also on CBDT Circular 23/1969 (which stands withdrawn w.e.f. 22.10.2009) is misplaced. In both these cases the Honb’le Courts observed that whether there is a business connection or not, must be determined based on facts and circumstances of the particular case. In our opinion there is nothing on record which indicates that SPA is carrying out its business in India owing to which any portion of its income can be attributed to its Indian operations. We firmly hold that there is no change in the facts and circumstances of the assessee’s case in the assessment year 2014-15. The facts and circumstances remain the same as in the preceding years. Accordingly, there is no justification to interfere with the order of the Ld. CIT(A). We note that the Revenue is not in appeal against the orders of the coordinate bench in earlier years. Decided cases must be put to rest. In the absence of any change in the factual matrix and the legal position in the assessment year 2014-15, respectfully following the decisions of the coordinate bench in assessee’s own case in earlier years [2019 (3) TMI 1969 - ITAT DELHI] and [2019 (1) TMI 537 - ITAT DELHI], we reject the appeal of the Revenue.
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