DCIT, CIRCLE-1(1), CUTTACK vs. BARBIL MINING & INDUSTRIES PVT. LTD., KEONJHAR

ITA 185/CTK/2016Status: DisposedITAT Cuttack29 August 2017AY 2009-105 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order, finding that the agent's activities, including market intelligence and order execution, indicated a connection to India. The Tribunal relied on the principle that the source of income is in India if the export activity is fulfilled there.

What were the facts?

The assessee paid export commission to an Iranian company without deducting TDS. The AO treated the assessee in default for non-deduction of TDS, holding that the commission was taxable in India. The CIT(A) upheld the AO's order.

What were the issues?

Whether the export commission paid to a foreign agent is taxable in India, necessitating TDS deduction, considering the nature of services rendered and the absence of a Double Taxation Avoidance Agreement.

Which sections of the Income-tax Act were involved?

Section 195,Section 201(1),Section 201(1A),Section 5(2)(b),Section 9(1)(i)

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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM

Hearing: 29/06/2017Pronounced: 07/07/2017

Per Shri Pavan Kumar Gadale, JM: The assessee has filed this appeal against the order of CIT(A)-1, Bhubaneswar, passed in IT.Appeal No.0262/2013-14, dated 27.01.2015, passed u/s.201(1)/201(1A) of the Income Tax Act.

2.

The assessee has raised the sole substantive ground that the CIT(A) has erred in confirming the action of AO for treating the assessee in default u/s.201(1)/201(1A) of the Act in respect of payment of export commission of Rs.28,65,906/-.

3.

Brief facts of the case ar

The order continues below.

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