PANKAJ A. SHAH Vs. INCOME-TAX OFFICER

JUDGEMENT

(1.) THIS appeal is filed by the Assessee against the order of CIT(A) -IV, Ahmedabad dated 03.08.2010 for A.Y. 2007 -08. The facts as culled out from the material on record are as under.

(2.) ASSESSEE is a individual stated to be engaged in the business of manufacturing of Chemicals. Assessee filed his return of income for A.Y. 2007 -08 on 29.10.2007 declaring total income of Rs. 51,19,360/ -. The case was selected for scrutiny and thereafter the assessment was framed under section 143(3) vide order dated 30.12.2009 and the total income was determined at Rs. 57,40,744/ -. Aggrieved by the order of A.O, Assessee carried the matter before CIT(A). CIT(A) vide order dated 03.08.2010 granted partial relief to the Assessee. Aggrieved by the order of CIT(A), Assessee is now in appeal before us and has raised the following grounds: - -

(3.) THAT on facts of the case, a non resident agent of Indian exporter operates outside the country, no part of his income arises in India, therefore it cannot be held to have been received by or on behalf of the agent in India with the result that such payment is not taxable in India. Thus, where such a nonresident was paid export commission, tax is not deductible at source.