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TMI Blog2015 (2) TMI 1400X X X X Extracts X X X X X X X X Extracts X X X X ..... s not deducted TDS on agency commission and consultancy charges - assessee before ITAT submitted that the issue may be remitted back to the file of the A.O. for verification - HELD THAT:- We find that neither the A.O. nor the Ld. CIT(Appeals) discussed the factual aspects of the issue. Therefore we set aside the order passed by the Ld. CIT(Appeals) and remit the matter back to the file of the A.O. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cross-objection filed by the assessee are directed against the order dated 11-02-2013 passed by the Commissioner of Income Tax (Appeals)-VI, Chennai, and they relate to assessment year 2009-10. 2. Facts are in brief that the assessee is in the business of providing outsourced product development services. The assessee had filed a return of income by admitting a total income of ₹ 7,54,35 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y deleted the addition made by the A.O. 4. Revenue carried the matter in appeal before the Tribunal. The Ld. D.R. strongly supported the order of the A.O. When the Bench pointed out regarding payments of agency commission and the consultancy charges, the Ld.counsel for the assessee submitted that the issue may be remitted back to the file of the A.O. for verification. 5. We have heard both sides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e A.O. to decide this issue also afresh after examining the facts of the case. 7. In the result, the appeal filed by the Revenue is allowed for statistical purposes. 8. Since the appeal is remitted back to A.O. to decide the issue afresh, the cross-objection filed by the assessee is allowed for statistical purposes. 9. To summarize the result, the appeal filed by the Revenue and the cross-objec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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