Dismissing the appeal of the revenue the Tribunal held that; the common management was only for administrative convenience and assessee made payment to the foreign parties independently, directly and it ought to be chargeable to tax in their own hands. Further, Tribunal noted that title in the goods was passed from the suppliers to the assessee outside India at the port of shipment and thus no income was accrued to those parties in India in terms of provisions of section 5 and 9 of the Act. Thus, Tribunal opined that provisions of section 195 would not apply to these payments and assessee was not required to deduct tax at source either under section 194C or 195 on payments made to foreign entities. (AY. 2009-10, 2010-11)