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TMI Blog2019 (3) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the necessary details and as to whether any technical services have been actually provided and also as to whether the same passes the 'make available test'. Thus, there are no grounds to interfere with the order passed by the Tribunal. Revenue contention that the agreement is camouflaged and that the commission is shown to be as if it is a profit sharing is not acceptable on account of the fact that the Tribunal examined the agreement and rendered a factual finding and in this appeal, we do not propose to re-examine the factual issue, which has been concluded by the Tribunal. We are convinced to state that no substantial question of law arises for consideration in this appeal. - Decided against revenue. - Tax Case Appeal No.38 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome for the assessment year 2012-13 on 29.11.2012 admitting a total income of ₹ 34,21,380/- and the same was processed under Section 143(1) of the Act. Thereafter, a notice dated 19.8.2013 was issued to the assessee under Section 143(2) of the Act. The assessee claimed deduction for payment made to M/s.TPL-TQ Services to the tune of ₹ 1,82,89,061/- and M/s.Blastline Institute of Surface Preparation Painting to the tune of ₹ 19,50,256/-. 5. The Assessing Officer directed the assessee to produce evidence for deduction of TDS on the ground that the payment made to those two companies was a commission. 6. The assessee submitted a reply stating that they had entered into an agreement with the said companies, that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring of profit and consequently, the provisions of Section 194H of the Act did not apply and ultimately, deleted the disallowance made by the Assessing Officer. 9. The Tribunal, after examining the documents and the assessment order and in particular, paragraph 2.1, opined that prima facie, it does not show any of the trainers being in India for more than 90 days. The Tribunal pointed out that the exact number of days has not been provided by the assessee to establish the number of days each trainer has been in India and the agreement between the assessee and its parent organization has not been placed before the Tribunal to know as to whether any technical services have actually been provided and whether the same has passed 'make av ..... X X X X Extracts X X X X X X X X Extracts X X X X
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