Assessee made payment of certain amount towards commission to a non-resident payee.  Assessing Officer disallowed said payment of commission under section 40(a)(i) and passed an assessment order. PCIT invoked revision jurisdiction on ground that an application regarding question of payment of TDS under section 40(a)(i) in respect of said commission payment made to non-resident entity was pending before AAR. Held that entire assessment order could not be set aside for reason that Assessing Officer should not have decided issue at all to extent it related to such commission payment by assessee. Further, since said commission payment made by assessee had already been added by Assessing Officer in order of assessment, there was no prejudice caused to interest of revenue. Order of Revision is quashed..(AY. 2015-16, 2016-17)