Based on search proceedings in an Indian company, certain email communications, hard disk and invoice details and mentioning the name of the assessee and a non-resident and were found. Based on the said details, it was concluded that the said non-resident had performed certain interior decoration services for the group under search and tax has not been paid on income derived through such services by the non-resident. The assessee was assessed as a representative solely based on mail communications. Held that these material i.e. certain email communications, hard disk and invoice details did not belong to the non-resident and so the action u/s 153C of the Act was misplaced. Further, merely based on mail communications, treating assessee as a representative is invalid on jurisdictional requirements. On merits, it was held that the services by the non-resident fall under the category of Independent Personal services under Article 15 of India-France DTAA. The performance of professional services or other independent activities of a similar character shall be taxable only in France except when such a non-resident has a fixed place of business in India. This was clearly not the case in the present scenario, hence no income arises in India. Addition deleted and matter ruled in favour of assessee both on jurisdiction and merits of the case.  (AY. 2009-10 to 2011-12,  2014-15)