2021 (9) TMI 302

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..... revity, the Tribunal) for the assessment year 2003-2004. 2. The appeal was admitted on 06.03.2013 on the following substantial question of law: "Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in deleting the disallowance under Section 40(a)(i) of the Income Tax Act in respect of payments of export sales commission and service charges made to non-resident without deduction of tax at source?"   3. We have heard M/s.R.Hemalatha, learned Senior Standing Counsel for the appellant/revenue and Mr. Vikram Vijayaraghavan, learned counsel appearing for the respondent/assessee. 4. The short issue which falls for consideration is whether the Tribunal was right in affirming the order passed by the C .....

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..... h the cases, the CIT(A) has held in favour of the assesee. Thought for the assessment year 2005-2006, the revenue had filed an appeal before the Tribunal, on account of low tax effect that appeal could not be pursued by the Tribunal. However, what what we are required to see is whether in the instant case, the CIT(A) has recorded a finding as to the nature of services availed by the assessee from the non-resident. After hearing the submissions of the auhorized representative of the assessee, the CIT(A) perused the copies of the agreement and on facts, found that the amounts paid by the assessee were sales commission and marketing services to non-resident agents outside India for their services rendered outside India by way of canvassing sal .....

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..... any Pvt. Ltd., vs. Assistant Commissioner of Income Tax [(2018) 407 ITR 0072(Mad)], the Hon'ble Division Bench held that the Assessing Officer accepted that the assessee therein had paid commission charges for the overseas agents and the same cannot be regarded as if for technical services. 7. As pointed out, on facts the First Appellate Authority and the Tribunal have held that what was paid by the assessee to the non-resident was sales commission and cannot be regarded as if for technical services. 8. In the light of the said factual conclusion, we find no grounds to interfere with the order passed by the Tribunal, more particularly, when no question of law or substantial question of law arises for consideration. Accordingly, the ta .....

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