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TMI Blog2009 (12) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeals is that the learned Commissioner of Income-tax (Appeals) has erred in directing to allow the deduction under sections 80HHC and 80-IB on the gross total income separately, which is not as per the provision of section 80-IA(9) of the Income-tax Act, 1961. We have heard the learned Departmental representative and perused the records. None appeared on behalf of the assessee. It transpires ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), had allowed deduction under section 80HHC after deducting relief allowed under section 80-IA(9). Their Lordships in the judgment noted the provision of sub-section (9A) as also Circular of the Central Board of Direct Taxes No. 772 ([1999] 235 ITR (St.) 35) and ultimately observed as under (page 403) : `The decision in Asst. CIT v. Rogini Garments [2007] 294 ITR (AT) 15 (Chennai) of the Special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be applicable from the assessment year 1999-2000 onwards." Respectfully following the above, we decide the issue in favour of the Revenue. Another common issue raised is for the assessment years 2001-02 and 2003-04 that the learned Commissioner of Income-tax (Appeals) erred in directing to allow disallowance made on account of sale commission as the assessee failed to prove that the recipient ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Income-tax (Appeals) noted that the Assessing Officer has accepted that the payment was made out of India, but he was not satisfied that the commission agent was a non-resident. It was submitted before the learned Commissioner of Income-tax (Appeals) that payment has in fact been made to a person outside India and hence the payment should be allowed. The learned Commissioner of Income-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no infirmity in the said directions, if the payment had been made to a party outside India and the recipient's income is not exigible to tax in India, the same has to be allowed and in such an eventuality the provision of section 40(a)(i) will not be attracted. Accordingly, we uphold the order of the learned Commissioner of Income-tax (Appeals) remitting the matter to the Assessing Officer for ve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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