2019 (3) TMI 1969

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.... Rishabh Malhotra, Advocate  ORDER Per L.P. Sahu, A.M.: These two appeals are filed by the Revenue against separate orders of ld. CIT(A)-35, New Delhi for the assessment years 2012-13 and 2013-14 respectively. In both these appeals the grounds raised by Revenue are common barring the amount of disallowance. Hence, both the appeals, having common issue, were heard together and are bei....

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....d Rs. 2,54,24,667/- (wrongly noted as Rs. 1,47,04,728/- in the grounds of appeal) in A.Y. 2013-14, made on account of non-deduction of TDS on payment made to foreign entity and whether such payments made was in the nature of commission or fee for technical services. 3. During the course of hearing, the ld. DR, though relied on the orders of the Assessing Officer, but did not object to the conte....

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....es offered by the said company. The assessee company was further asked to explain as to why no TDS was deducted on the payment made to the said company. In compliance thereto the assessee company did not file any reply. Therefore, as per the provisions of the Act and in accordance with judicial pronouncement on the issue in dispute, the AO observed that assessee was liable to deduct TDS o....

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..../- is concerned, after perusing the duties and obligations as mentioned at page no. 44 to 46 of the impugned order, we find that the agent is not providing any technical services to the assessee. The agent is acting only commission agent and procuring the orders for the assessee and to inform the assessee for any infringement of rights. Even if the same is considered as business income of the comm....