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TMI Blog2018 (12) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... any permanent or temporary establishment in India - Held that:- On going through the material, we find that the documents prove that the services were rendered by the agents outside India and therefore, their commission income is not taxable in India. However, since these documents are filed for the first time before us, we deem it necessary to admit these documents and remit the issue to the file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the disallowance of ₹ 78,48,525 u/s 40(a)(ia) of the I.T. act is erroneous. 3. It is contended that the commission paid to the four non resident entities (aggregating to ₹ 78,48,525) (details as per list enclosed to the grounds of appeal) is not taxable in India and section 195(1) of the I.T. Act is not attracted. Consequently, the provisions of section 40(a)(ia) are not attrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of the case are that the assessee company, furnished its return of income for the A.Y 2014-15 on 30.11.2014 electronically u/s 139(1) of the I.T. Act, 1961 declaring a total income of ₹ 79,93,89,940 and paid taxes thereon. During the assessment proceedings u/s 143(3) of the Act, the AO observed that the assessee has remitted a sum of ₹ 3,10,98,992 under the head selling commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee has made payments to foreign entities, it is required to deduct tax at source, he disallowed the sum of ₹ 78,48,525 u/s 40(a)(ia) of the I.T. Act and brought it to tax. Aggrieved, the assessee preferred an appeal before the CIT (A), who confirmed the order of the AO and the assessee is in second appeal before us by raising the above grounds of appeal. 3. At the time of hearing on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough the material, we find that these documents prove that the services were rendered by the agents outside India and therefore, their commission income is not taxable in India. However, since these documents are filed for the first time before us, we deem it necessary to admit these documents and remit the issue to the file of the AO for reconsideration in accordance with law after verification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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