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2016 (3) TMI 1115 - AT - Income TaxAddition of deduction u/s. 80IB - computation of deduction - Held that:- As decided in assessee's own case for assessment years 2002-03, 2003-04 each of the unit had to be separately considered for working out deduction under Section 80-IA or 80-IB or 80HHC of the Act, once separate accounts were being maintained and there was no interlacing and interdependence. In the given case before us, assessee had positive gross total income. Therefore, each undertaking had to be considered separately for working out deduction under Section 80-IA of the Act, since the gross total income. Tds u/s 195 - disallowance of commission paid to foreign agent without deduction of tax - Held that:- As noted from records that nonresidents were only procuring orders for assessee and following up payments and apart from that no other services were being rendered - Non-residents were not providing any technical services to assessee, payments made to them did not fall under category of royalty or fee for technical services under section 9(1 )(vi) . Even otherwise, since commission paid to non-residents was not taxable in India, assessee was not required to deduct tax at source while making said payments. See Faizan Shoes (P) Ltd case [2014 (1) TMI 440 - ITAT CHENNAI] - Decided in favour of assessee
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