TMI Blog2014 (4) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... educt tax at source arises only if remittance contains wholly or partly taxable income in India. In view of the well settled law and the facts of the case, the appeal of the Revenue is dismissed being devoid of merit. - I.T.A. No. 105/Mds/2014 - - - Dated:- 23-4-2014 - Dr. O.K. NARAYANAN, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER For the Appellant : Shri T.N. Betgeri, JCIT For the Respondent : Shri S.P. Chidambaram, CA. ORDER PER VIKAS AWASTHY, J.M: The appeal has been filed by the Revenue against the order of the Commissioner of Income Tax(Appeals)-IV, Chennai dated 30-09-2013 relevant to the Assessment Year (AY) 2005-06. The only issue raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the assessee ought to have deducted tax at source. The Assessing Officer further held that the assessee should have obtained certificate u/s.195(2) for nondeduction of tax on payment of overseas commission. Aggrieved against the assessment order dated 01-03-2013 passed u/s.143(3) r.w.s.147 of the Act, the assessee preferred an appeal before the CIT(Appeals). The CIT(Appeals) vide impugned order upheld the validity of re-assessment proceedings but allowed the appeal of the assessee on merits. The CIT(Appeals) followed the judgment of the Hon ble Supreme Court of India in the case of GE Technology Centre P. Ltd. Vs. CIT reported as 327 ITR 456 and deleted the addition made u/s.40(a)(ia) of the Act. Now, the Revenue has come in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order has categorically observed: i. The agent is non-resident; ii. The Non-resident agent is operating its business activities outside India; iii. The commission paid relate to mostly marketing and business promotion services provided outside India besides follow up on payments with clients abroad; iv. The non-resident agent do not have any Permanent establishment or permanent business place in India; v. The Commission was remitted to the non-resident directly outside India . The ld.DR representing the Department has not been able to controvert the above findings of the CIT(Appeals). A perusal of the order of co-ordinate bench of the Tribunal in ITA Nos.42 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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