2015 (5) TMI 1180

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.... is an appeal filed by the assessee and it is directed against order of Ld. CIT(A)-5, Mumbai dated 28/1/2015 for assessment year 2011-12. Grounds of appeal read as under: 1) In the facts and circumstances of the case and in law, the learned Commissioner of Income Tax(A) erred in confirming the disallowance of TDS on Export Commission of Rs. 8661971/- by disregarding and not following the ....

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....ing, it was claimed by Ld. AR that for A.Y 2010-11 similar disallowance of Rs. 92,14,509/- was made by AO, which was upheld by Ld. CIT(A). However, Tribunal has deleted the same vide order dated 14/11/2014 in ITA No.183/Mum/2014, copy of the said order was placed on our record and was also given to Ld. DR. Ld. DR could not controvert such submission of Ld. AR and admitted that the issue is identic....

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....s are not liable to any tax in India insofar as it is also not the case of Revenue that services were rendered in India, therefore, neither there was accrual nor receipt of income in India. We found that the non-resident brokers have not rendered any services in India, therefore, commission income neither accrued nor arose in India in view of the decision of the Hon'ble Delhi High Court in the cas....

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.....). We do not find any merit in the contention of the learned DR that brokerage so paid to the non-resident brokers was fee for technical services. Our view is supported by the decision of the Delhi Bench of the tribunal in the case of Adidas Sourcing Ltd., 28 taxmann.com 267 (Del). Even the amended section 9 applies only to technical services and not to brokerage. Accordingly, the payment of brok....