2008 (9) TMI 596

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..... establishment in India and therefore, no tax was payable in view of the Indo-UK Treaty - The learned CIT(A) accepted the contention of the assessee and consequently deleted the disallowance made by the Assessing Officer - Decided in favour of assessee. - 1868 (MUM.) OF 2005 - - - Dated:- 30-9-2008 - K.C. SINGHAL, J. SUDHAKAR REDDY, JJ. Mrs. Malathi Sridharan for the Appellant. Satish R .....

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..... in respect of the purchases of rough diamonds made through the said non-resident Company. However, no tax was deducted against such payments. The claim of the assessee before the Assessing Officer was that services were rendered outside India and the payment was also made outside India and therefore, the income of non-resident was not chargeable to tax particularly when the said non-resident compa .....

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..... accepted the contention of the assessee and consequently deleted the disallowance made by the Assessing Officer. Aggrieved by the same, the revenue is in appeal before the Tribunal. 5. Both the parties have been heard. The learned D.R. has not been able to controvert the factual finding given by the learned CIT(A) that (i) services were rendered outside India; (ii) payment was made outside; Ind .....

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