Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No. 433/Agr/2015 (िनधा"रणवष" / Assessment Year:2010-11) बनाम/ Acit-Circle-1, M/S. Dawar Footwear Industries Agra. 53, T.P. Nagar, Agra. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafd-6003-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Dr. Arun Kumar Yadav – Ld. Cit-Dr " थ"कीओरसे/Respondent By : Sh. Rajendra Sharma, Adv. – Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Revenue For Assessment Year (Ay) 2010-11 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals)-I, Agra [Cit(A)] On 31-03-2015 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 18-03- 2013. Both Sides Made Vehement Arguments. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed- Off As Under. The Sole Grievance Of The Revenue Is Deletion Of Disallowance U/S 40(A)(I) Against Foreign Commission Payments & Sample & Development Charges As Paid By The Assessee To Non- Resident Entities. The Assessee Derived Income From Manufacturing & Trading Of Footwear.

permanent establishment in India. However, Ld. AO made disallowance u/s 40(a)(i) for Rs.288.47 Lacs. The assessee also paid sample design development expenses to foreign parties which was similarly disallowed for Rs.36.15 Lacs. 3. The Ld. CIT(A), inter-alia, relied on the decision of Hon’ble Delhi High Court in the case of EON Technology