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TMI Blog2024 (10) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... onnection with procurement of sale. All the agents have overseas offices, and they were not having any permanent establishment in India. At the time hearing DR has not brought any material on record suggesting that the non-resident agents are having any permanent establishment in India or services were provided within India. In absence of such finding it is held that the commission income earned b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... First, we take-up ITA No. 231/Coch/2023 for the AY 2010-11 2. The only issue raised by the assessee in these appeals is that the learned CIT(A) erred in confirming the addition made by the Assessing Officer (AO) of Rs. 4,26,849/- and Rs. 7,24,265/- respectively representing the commission paid to the foreign agent on account of non-deduction of TDS u/s. 195 r.w.s. 40(a)(i) of the Income Tax Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortant to mention the AAR decision of M/s SKF Boiler and Drivers Pvt. Ltd. dated February 22, 2012. In the decision, it is clearly held that although the agents have services abroad and have provided the orders abroad, the right to receive commission arises in India, and hence commission is deemed to accrue or arise in India, and that will be taxed u/s 5(2)(b) rws 9(1)(i) of the Act, and hence sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act. In this case, the non-residents agents have rendered their services outside India in connection with procurement of sale. All the agents have overseas offices, and they were not having any permanent establishment in India. At the time hearing learned DR has not brought any material on record suggesting that the non-resident agents are having any permanent establishment in India or servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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