2021 (2) TMI 1202

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..... he ld. CIT(A)-39 , New Delhi dated 26 .05.2017 . 2. Following grounds have been raised by the revenue: "1. Whether on the facts and circumstances o f the case & in law, the Ld. CIT(A) erred in deleting the addition of Rs. 38,12,375/- made on account of 'disallowance on account of payment o f Royalty' vide order u/s 143(3) of the I .T . Act 1961 passed by the DCIT , Circle 10(2), ignoring the fac .....

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..... ent as capital expenditure . The AO further relied on the orders of the ld. CIT (A) for the earlier years . The disallowance was agitated before the ld. CIT (A) who has allowed the appeal of the assessee on the grounds that the similar disallowance made by the AO was allowed in favour of the assessee by the jurisdictional ITAT New Delhi in ITA Nos. 637 & 638/Del/2013 for A.Y. 2005-06 dated 01.10.2 .....

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..... ommission has been paid to foreign agents deciding outside India and they have not rendered any technical services and hence do not come under the provisions o f Section 9(1)(vii)(b) of the Income Tax Act, 1961. In the absence of any change in the position of the facts and proposition of the law, we hold that the disallowance made by the AO u/s 40(a)(ia) is not legally tenable . We affirm the orde .....

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