9911796707
TMI Blog2023 (8) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... tax under the Act in respect of any amount remitted by resident assessee. In the present case, there is no material on record to even remotely suggest that the non-resident, who had been paid the export commission had any permanent establishment in India; had carried on any business within the taxable territory in India; or had any business connection in India rendering them liable to pay tax under the Act. There is also no allegation that the payments made were not bona fide expenses. No substantial question of law arises - Decided against revenue. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Appellant Through: Mr. Sanjay Kumar Ms. Easha, Advocates. For the Respondent Through: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating to assessment year 2012 2013, dismissed the appeal of the Revenue. 7. The learned Tribunal found that the export commission was paid to agents overseas on account of services rendered overseas. The agents had procured orders abroad and were paid the commission for the same. In view of the said finding, the learned Tribunal held that the commission paid did not accrue in India on the purchase orders being serviced by the assessee. 8. It is the Revenue s contention that the question whether any income is chargeable to tax in the hands of a non-resident agent, is required to be considered in its assessment and notwithstanding the question regarding chargeability of such income, the payer is required to deduct and deposit TDS on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot carried out in India, the income of the business deemed under that clause to accrue or arise in India shall be only such part of the income as is reasonably attributable to the operations carried out in India. If all such operations are carried out in India, the entire income accruing therefrom shall be deemed to have accrued in India. If, however, all the operations are not carried out in the taxable territories, the profits and gains of business deemed to accrue in India through and from business connection in India shall be only such profits and gains as are reasonably attributable to that part of the operations carried out in the taxable territories. If no operations of business are carried out in the taxable territories, it follows ..... X X X X Extracts X X X X X X X X Extracts X X X X
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