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TMI Blog2021 (9) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices rendered outside India by way of canvassing sales order and none of the entities to whom payments were made by the assessee have a Permanent Establishment [PE] in India. Further, taking note of the relevant Articles in the respective DTAA agreements entered into between India and the respective Country, it was held that the income earned is taxable in those Countries. First Appellate Authority and the Tribunal have held that what was paid by the assessee to the non-resident was sales commission and cannot be regarded as if for technical services - no question of law or substantial question of law arises for consideration. - Decided against revenue. - Tax Case Appeal No.448 of 2012 - - - Dated:- 6-8-2021 - HONOURABLE MR. JUSTIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involves as to for what purpose the payments were effected by the assessee to the non-resident and whether the assessee was required to deduct the tax at source. This is a factual matter which needs to be considered taking note of what was available in the hands of the Assessing Officer. The Assessing Officer is of the view that the payments were in the nature of fees for technical service and therefore, tax was to be deducted at source. The Assessing Officer was of such a view by interpreting the nature of the services rendered by the non-resident as a managerial service which was received by the assessee and therefore, referred to Indo South Korean DTAA, in particular, Article 13 and held that the payments made for managing the sales affa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respective Country, it was held that the income earned is taxable in those Countries. In support of the conclusion, the CIT(A) relied on the decision of the Hon'ble Supreme Court in the case of G.E. Technology Centre (P) Ltd., vs. CIT [327 ITR 456]. Thus, on facts, the nature of services rendered by the non-resident to the assessee was considered by the CIT(A) after perusing the copies of the agreement. This factual finding has attained finality as the appeal filed by the revenue before the Tribunal was dismissed by the impugned order. 6. Further, the assessee would place reliance on the decision of the Hon'ble Division Bench of this Court in the case of Commissioner of Income Tax vs. Farida Leather Company [(2016) 95 CCH ..... X X X X Extracts X X X X X X X X Extracts X X X X
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