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TMI Blog2018 (5) TMI 1800X X X X Extracts X X X X X X X X Extracts X X X X ..... x at Source arises, the assessee cannot be held responsible for not deducting of tax at the time of filing of return. Considering the above discussion, we confirm the order of the FAA and decide the effective ground of appeal against revenue. - ITA No.5001/Mum/2016 - - - Dated:- 14-5-2018 - Shri B.R. Baskaran And Shri Pawan Singh, JJ. Appellant by : Shri T.A. Khan (DR) Respondent by : Shri Dhiren Shroff (AR) ORDER Pawan Singh, 1. The instant appeal by Revenue under section 253 of the Income-tax Act (the Act) is directed against the order of ld. Commissioner of Income-Tax (Appeals)-32 [ld. CIT(A)], Mumbai dated 30.05.2016 for Assessment Year 2012-13. The assessee has raised the following grounds of appeal: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quarely covered in favour of assessee. 3. We have considered the rival submission of the parties and have gone through the orders of authorities below. We have seen the order of Tribunal in ITA No. 1047/M/2013 14/M/2015 for Assessment Year 2008-09 2010-11. We have noted that identical ground of appeal was raised by Revenue in ITA No. 1047/Mum/2013 for Assessment Year 2008-09 and the issue was decided against Revenue vide order dated 10.02.2016. We have further noted that by following the order of Tribunal in Assessment Year 2008-09, the Tribunal in appeal for Assessment Year 2010-11 in ITA No. 14/Mum/15 passed the following order: 2. The only issue in this appeal of Revenue is against the order of CIT(A) delet ing the disal lowanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s it would issues a certificate to the vessels operating in International waters, that it would purchase blank certificates from equipment manufacturers, that it also undertook servicing of life boats and its lunching appliances, that to carry out the servicing of such equipments service personnel would be sent outside India for training, that the training fee included accommodation and conveyance, that both these payments were reimbursement of actual expenditure, that no TDS is required to be deducted for such payments. We find that the FAA has given a categorical finding of fact that none of the payments in question are covered by the provisions of section 9, that the non-residents had no PE in India, that the assessee was not liable to d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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