9911796707
TMI Blog2019 (3) TMI 1969X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER Per L.P. Sahu, A.M.: These two appeals are filed by the Revenue against separate orders of ld. CIT(A)-35, New Delhi for the assessment years 2012-13 and 2013-14 respectively. In both these appeals the grounds raised by Revenue are common barring the amount of disallowance. Hence, both the appeals, having common issue, were heard together and are being disposed of by this consolidated order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28/- in the grounds of appeal) in A.Y. 2013-14, made on account of non-deduction of TDS on payment made to foreign entity and whether such payments made was in the nature of commission or fee for technical services. 3. During the course of hearing, the ld. DR, though relied on the orders of the Assessing Officer, but did not object to the contention of the learned AR that the issue involved in bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asked to explain as to why no TDS was deducted on the payment made to the said company. In compliance thereto the assessee company did not file any reply. Therefore, as per the provisions of the Act and in accordance with judicial pronouncement on the issue in dispute, the AO observed that assessee was liable to deduct TDS on export commission of Rs. 89,91,816 paid to non-resident / outsiders. Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 46 of the impugned order, we find that the agent is not providing any technical services to the assessee. The agent is acting only commission agent and procuring the orders for the assessee and to inform the assessee for any infringement of rights. Even if the same is considered as business income of the commission agent same is not taxable in India as the foreign entity does not have any PE or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue." 4. Having considered the rival submissions and gone through the material available on record and respectfully following the decision of co-ordinate Bench of Tribunal, we find no justification to interfere with the orders of the ld. CIT(A) on the issue under consideration. Accordingly, the grounds raised by the Revenue in both the appeals deserve to be rejected. 5. In the result, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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