TMI Blog2015 (1) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... ar under consideration. In such circumstances, we are not able to decide the issue. Therefore, we are of the considered view that this matter has to be re-examined by the Assessing Officer with reference to the agreement prevailing for the assessment year 2007-08 and the conditions mentioned thereon for the relevant assessment year i.e. 2007-08. Therefore, we restore this issue to the file of the Assessing Officer to examine afresh with reference to the agreement and the case laws relied on this issue. - Decided in favour of Revenue. - IT APPEAL NO. 852 (MDS.) OF 2013 - - - Dated:- 13-6-2014 - N.S. SAINI, AND CHALLA NAGENDRA PRASAD, JJ. Anirudh Rai for the Appellant. S.P. Chidambaram for the Respondent. ORDER Challa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yland Business Development, Dubai (hereinafter referred to as ALBD) and the obligations of ALBD was as per the agreement and by virtue of this agreement, Departmental Representative submits that it is not mere providing services and obtaining orders by the assessee outside India and it is providing technical services to the assessee rendering services in commercial finalization, submits samples and take product approval and work out logistics and regularly interact with the customers and inform them about quality and supply related problems, supply to the assessee with periodic information about the automotive industry etc. Therefore, Departmental Representative submits that overseas agents are providing technical services to the assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments produced before us. On going through the order of this Tribunal in assessee's own case for the assessment year 2004-05, we find that the Tribunal based on the agreement entered into by the assessee with M/s. James Druchas, USA for the relevant assessment year held that M/s. James Druchas, USA was not only providing procuring sales outside India but also providing training to the assessee's personnel to assist the assessee in understanding automobile industry in territory in which also assessee has placed its representatives. Thus the Tribunal came to the conclusion that overseas agents are providing managerial/technical services to the assessee so as to attract the provisions of section 195 of the Act. However, during this ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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