2018 (10) TMI 1299

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....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 the circumstances of the case and in law, the ld. CI....

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....ot 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 the Hon'ble Bombay High Court. 4. Upon the assessee's ....

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....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 the A.O. that the payment in question is either fee for technical service o....

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....n 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 bench, no infirmity was found in the order of the ld. CIT(A). We find that th....