Assessee is  engaged in business of mining and extraction of iron ore and processing, trading and exporting of same.  Assessee appointed commission agents for facilitating its export business outside India. Payments were made to these commission agents on behalf of assessee directly by foreign counter-parties to whom exports were made by assessee. High Court  held that since payment on account of commission to overseas agents was made by importers abroad, same was not liable to be assessed in India. SLP of Revenue is dismissed. (AY. 2012-13)