2016 (11) TMI 1593

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....(A)-29, Mumbai in appeal No. CIT(A)-29/RG-17/52/13-14 dated 14-10-2014. The Assessment was framed by JCIT-17(1), Mumbai for the A.Y. 2010-11 vide order dated 28-03-2013 u/s 143(3) r. w. s. 154 of the Income Tax Act, 1961 (hereinafter 'the Act'). 2. The only issue in this appeal of Revenue is against the order of CIT(A) deleting the disallowance of expenses on payment of training fees royalty amou....

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....own case in ITA No. 1047/Mum/2013 for the A.Y. 2008-09 vide order dated 10-02-2016 wherein exactly identical issue is dealt with as regards to the payment of training fees, service fees and royalty payments for the subject matter as in the present case and Tribunal has deleted the disallowance by observing as under: - "5. We have heard the DR and perused the material before us. We find that the ....

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....t that none of the payments in question are covered by the provisions of section 9, that the non-residents had no PE in India, that the assessee was not liable to deduct tax at source for these payments. We are of the opinion that his order does not suffer from any legal infirmity. Here, we would also like to mention that the issue of taxability of these three payments had arisen because of the re....