2012 (3) TMI 420

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..... Jacob, Addl.CIT ORDER PER Challa Nagendra Prasad, Judicial Member This is an appeal filed by the assessee against the order of the CIT(A) IV, Chennai dated 17.11.2011 in ITA No. 110/10-11/A-IV for the assessment year 2008-09. Shri T. Banusekar, C.A. represented on behalf of the assessee and Shri Shaji P. Jacob, Addl. CIT represented on behalf of the Revenue. 2. The only issue in this....

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....r of the CIT(A), the assessee came up in appeal before us. 6. We have heard both the sides, perused the materials available on record. At the time of hearing, the ld. Counsel for the assessee submitted that the assessee is engaged in the business of exports in leather garments. In the course of business, the assessee paid commission to non-resident agents, who have rendered their services outsi....

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....[2010 327 ITR 456] and also by this Tribunal's order in the case of DCIT v. M/s. Venkat Shoes Pvt. Ltd. I.T.A. No. 996/Mds/2008 dated 06.03.2009. 7. The ld. DR relied on the order of the CIT(A). 8. We have gone through the decision of Hon'ble Supreme Court in the case of G.E. India Technology Centre (P) Ltd. v. CIT (supra) and find that this issue is covered in favour of the assessee by this....