2014 (7) TMI 761

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.... The appeal has been filed by the Revenue against the order of the Commissioner of Income Tax(Appeals)-II, Chennai, dated 11-11-2013 relevant to the Assessment Year (AY) 2009-10. The only issue in appeal is deleting of dis-allowance made u/s.40(a)(ia) of the Income Tax Act, 1961 (herein after referred to as 'the Act') for non-deduction of tax at source on the overseas payment of agency commission.....

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....ecision of the Tribunal in the cases of M/s.Farida Shoes P. Ltd., (ITA No.359 & 360/Mds/2013) decided on 11-04-2013 and in the case of ACIT Vs. Delta Shoes P. Ltd., (ITA No.909/Mds/2013) decided on 31-07-2013, the CIT(Appeals) deleted the addition. 3. Shri Guru Bhashyam, appearing on behalf of the Department assailing the order of CIT(Appeals) vehemently supported the assessment order and reite....

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....utside the Indian territory. The CIT(Appeals) in his order has given a categoric finding that the facts in the present case are similar to facts and circumstances in the case of M/s.Farida Shoes P. Ltd., (supra). The payments to non-residents for procuring export orders are not assessable to tax in India. The Hon'ble Supreme Court of India in the case of GE Technology Cen. P. Ltd., Vs. CIT repo....