आदेश /ORDER

Per, Dr. Arjun Lal Saini, AM:

Captioned appeal filed by the Revenue, pertaining to Assessment Year 2012-13, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Learned Commissioner of Income Tax (Appeals)-11, Ahmedabad, dated 08.09.2025, which, in turn, arises out of an assessment order passed by the Assessing Officer (AO) u/s 143(3) of the Act, dated 27.03.2015.

2. The grounds of appeal raised by the Revenue are as under:

“1. The CIT(A) has erred in ignoring the settled principle laid down by the Hon'ble Supreme Court in Transmission Corporation of AP Ltd. vs. CIT (239 ITR 587), wherein it has been categorically held that in all payments to non-residents, tax has to be deducted u/s 195, subject to determination of income component. The obligation to approach the assessing officer u/s 195(2) cannot be by passed unilaterally by the assessee.

2. The CITIA) has erred in summarily extend the ITAT's finding in sister concern's case without independent fact-verification since the reliance on the argument of "income not accruing or arising in India" is not tenable without detailed verification of service