TMI Blog2018 (1) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... idents and the agents were outside India and the commission was also payable or paid to them outside India. In absence of Permanent Establishment in India, there is no liability to withhold deduction of payment of commission to the foreign agents. Therefore, in as the assessee had duly discharged its duty in filing the required Form 15CA with respect to the foreign remittances, we find no reason to interfere with the findings of the Ld. CIT (A) and we dismiss the grounds raised by the department. - ITA No. 4883/Del/2014 - - - Dated:- 10-1-2018 - Shri R. S. Syal, Vice President And Shri Sudhanshu Srivastava, Judicial Member Appellant by : Ms Alka Gautam, Sr. DR Respondent by: Shri Satish Aggarwal, CA ORDER Per Sudhanshu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sallowance of ₹ 34,63,534/- on account of commission paid to non-resident commission agents by wrongly distinguished the decision of the Hon'ble Apex court in the case of Transmission Corporation of AP Limited Vs. CIT and also ignoring the fact that the commission paid to the non-resident agents which accrue or arise in India liable for deduction of withholding tax from such payment to non-residents? 2. That the order of the Ld. CIT (A) is erroneous and is not tenable on facts and in law. 3. That the grounds of appeal are without prejudice to each other. 4. That the appellant craves leave to add, alter, amend or forego any ground(s) of the appeal raised above at the time of the hearing. 3. The Ld. Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises was a resident of Dubai whereas Shri Bipin Parmar was a resident of UK. It was also submitted that the CBDT had prescribed Form 15CA and 15CB as per Rule 37(BB) of the Income Tax Rules, 1962 in accordance with section 195(6) of the Act which is to be submitted by the remitter to its bank for making remittance in foreign exchange. The Ld. AR submitted that the assessee had followed the procedure laid down under section 195(6) and furnished the required Form 15CA and 15CB to the bank. Our attention was drawn to a copy of the same dated 22.12.09 and placed on record. It was submitted that it was the assessee s duty to submit the form to the bank and it was open to the Assessing Officer to make inquiry on the issue which was not so done du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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