TMI Blog2021 (2) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of the assessee for assessment year 2008-09 [ 2015 (9) TMI 663 - DELHI HIGH COURT] has dismissed the appeal of the revenue filed against the order of the ITAT. Thus, the issue stands settled in favour of the assessee. Hence , the appeal of the revenue is dismissed on this ground. Non-deduction of TDS on commission paid to foreign companies - HELD THAT:- As held that the commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Whether on the facts and circumstances o f the case in law, the Ld. CIT(A) erred in deleting the addition of ₹ 38,12,375/- made on account of disallowance on account of payment o f Royalty vide order u/s 143(3) of the I .T . Act 1961 passed by the DCIT , Circle 10(2), ignoring the fact that the assessee company has failed to prove any legal backing to the agreement and there is nothi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arlier years . The disallowance was agitated before the ld. CIT (A) who has allowed the appeal of the assessee on the grounds that the similar disallowance made by the AO was allowed in favour of the assessee by the jurisdictional ITAT New Delhi in ITA Nos. 637 638/Del/2013 for A.Y. 2005-06 dated 01.10.2014, ITA No. 4373/Del/2013 for AY 2007-08 dated 01.10.2014 and in ITA No. 4776/Del/2013 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed any technical services and hence do not come under the provisions o f Section 9(1)(vii)(b) of the Income Tax Act, 1961. In the absence of any change in the position of the facts and proposition of the law, we hold that the disallowance made by the AO u/s 40(a)(ia) is not legally tenable . We affirm the order of the ld. CIT (A) on this ground. 6. In the result, the appeal of the revenue is di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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