Sales commission paid for enabling sale cannot be treated as FTS

IRunway India Private Limited Vs DCIT (ITAT bangalore) Facts- The assessee filed its ROI for AY 2015-16 on 27 November 2015 declaring a total income of Rs. 52,289,620 under the normal provisions of the Income Tax Act, 1961 (Act). The AO passed the assessment order dated 26 December 2017 u/s 143(3) of the Act making the following additions to the total income declared in the return of income by the assessee: (i) Outsourcing charges of Rs. 71,110,315 payable to iRunway Inc ‘were treated as ‘fees for technical services’ r FTS1 and disallowed u/s 40(a)(i) of the Act by alleging t...