9911796707
TMI Blog2012 (10) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961, whereby the receipts of Noble Denton and Associates Ltd. from Oil and Natural Gas Corporation Limited were brought to tax u/s. 44D read with section 115A of the I.T. Act, 1961, and in not directing the Assessing Officer to treat such receipts as exempt from tax in India. (ii) Without prejudice to the preceding ground, the Ld. Commissioner of Income Tax (A)-II, Dehradun has erred in law and in the facts and circumstances of the case in not directing the Assessing Officer to bring the receipts of Noble Denton and Associates Ltd. from Oil and Natural Gas Corporation Limited to tax u/s. 44BB of the Income Tax Act, 1961. (iii) The appellant craves permission to add, alter and/or amend any ground(s) of appeal before or at the time o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Officer is accordingly directed to compute the income under the provisions of section 44BB of the Act. 9. In ground nos. 2 & 3 the appellant has raised an issue that the income is not chargeable to tax in view of the Article 22 of Double Tax Avoidance Agreement between India and UAE. Since it has been held that the income is to be taxed u/s. 44D of the Act still the issue is whether the same is charged to tax in view of Article 22 of DTAA between India and UAE. The Assessing Officer is directed to look into the matter and to give a specific finding as to whether the assessee is entitled to any relief under Article 22 of DTAA between India and UAE and if so, grant the same as per law. The assessee is directed to place the relevant materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Royce Pvt. Ltd. Singapore had held that the services rendered under the contract are technical in nature and accordingly, it was held that the services rendered was technical services squarely covered under Explanation 2 appended to clause (vii) to sub-section 1(1) of Section 9 which has been adopted by reference under Section 44D and section 115A of the Act. Considering the above, Assessing Officer held that keeping in view the fact that the Hon'ble High Court of Uttarakhand has upheld the services rendered by the assessee in the assessee's own case as technical services, the assessment was completed giving the effect of the order of the Hon'ble High Court, Uttarakhand. Accordingly, Assessing Officer held that the Revenue earned by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UAE has to be looked after by the Assessing Officer. The Assessing Officer was directed to look into the matter to give a specific finding as to whether the assessee is entitled to relief under Article 22 of DTAA between India and UAE and if so granted the same as per law. I find that the Assessing Officer has not given a finding on this issue. 12. Undoubtedly, the Hon'ble Jurisdictional High Court has held that the services rendered under the contract are technical in nature and accordingly, the service rendered was technical service squarely covered under explanation 2 appended to clause (vii) to Sec. 1(1) of Sec. 9 which has been adopted by reference u/s. 44D and section 115A of the Act. However, the ld. Counsel of the assessee has brou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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