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2021 (2) TMI 1202 - AT - Income TaxDisallowance on account of payment of Royalty - assessee company has failed to prove any legal backing to the agreement and there is nothing mentioned in the agreement regarding the justification for these payments - CIT-A deleted the addition - HELD THAT:- Hon’ble jurisdictional High Court in the case of the assessee for assessment year 2008-09 [2015 (9) TMI 663 - DELHI HIGH COURT] has dismissed the appeal of the revenue filed against the order of the ITAT. Thus, the issue stands settled in favour of the assessee. Hence , the appeal of the revenue is dismissed on this ground. Non-deduction of TDS on commission paid to foreign companies - HELD THAT:- As held that the commission has been paid to foreign agents deciding outside India and they have not rendered any technical services and hence do not come under the provisions o f Section 9(1)(vii)(b) of the Income Tax Act, 1961. In the absence of any change in the position of the facts and proposition of the law, we hold that the disallowance made by the AO u/s 40(a)(ia) is not legally tenable . We affirm the order of the ld. CIT (A) on this ground.
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