2018 (10) TMI 1299

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....Shri Anil Prabhu ORDER Per Shamim Yahya, A. M.: This appeal by the Revenue and the cross objection (CO for short) by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-3, Mumbai ('ld.CIT(A) for short) dated 15.11.2016 and pertains to the assessment year (A.Y.) 2013-14. 2. The grounds of appeal read as under: 1. On the facts and in th....

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....he nature of the business income of the recipient is also not taxable in India vide section 9(1) in case of absence of business communication in India. Furthermore, it was submitted that the ITAT in assessee's own case has decided the issue in favour of the assessee. However, the A.O. rejected this contention on the ground that the department has not accepted the decision and the matter is before ....

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....n case for earlier years in ITA No. 5854/Mum/2013 for A.Y. 2010-11 vide order dated 07.08.2015, the Tribunal has observed as under: 6. Having considered the rival submissions as well as relevant material on record, we find that the A.O. has accepted that the payment made by the assessee is on account of commission and compensation tot eh foreign agent and therefore it is not the case of t....

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....e and consequently any permanent establishment in India, the said income in the hands of the foreign agent is not taxable in India. 8. Thereafter, the Tribunal has referred to the ITAT decision in the case of ACIT vs. Vilas N. Tamhankar (in ITA No. 4522/Mum/2013 vide order dated 21.11.2014) and reproduced the order therein and had concluded that following the above decision of the co-ordinate b....