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TMI Blog2013 (12) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... ia - The issue was restored for fresh adjudication. - ITA No.8060/ Mum/2011 - - - Dated:- 12-9-2013 - I.P. BANSAL AND RAJENDRA , JJ. For the Appellant : Ms. Neeraj Pradhan. For the Respondent : Sanjiv M. Shah. ORDER:- PER : I.P. Bansal This is an appeal filed by the revenue. It is directed against the order passed by Ld. CIT(A)-18, Mumbai dated 12/09/2011 for the assessment year 2006-07. Grounds of appeal read as under: "1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in holding that no TDS u/s. 195 of the Act, was liable to be deducted on the transponder fees for the usage of the satellite of the foreign company, for the business carried out in India. 2. The Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the assessee with regard to use or right to use of industrial, commercial or scientific equipment. Ld. DR in this regard referred to Explanation 5 6 to section 9(1)(vi). She submitted that Explanation 5 6 have been inserted in the statute by the Finance Act, 2012 with retrospective effect from 1/6/1976. She submitted that the decision of Hon'ble Delhi High Court on the basis of which Ld. CIT(A) has given relief to the assessee, did not consider the aforementioned amendment as the same was not there on the statute. She, therefore, submitted that the appeal should be decided in favour of the revenue. 4. On the other hand, Ld. AR has placed before us a copy of order of Mumbai Tribunal "L" Bench in the case of Channel Guide India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of applicable treaty. As against that in the decision of Mumbai ITAT which has been relied upon by Ld. AR there is a discussion in detail regarding applicable treaty which in the present case is stated to be DTAA of India with Malaysia. Accordingly, we consider it just and proper to restore this issue to the file of AO for re-adjudication of the matter in the light of applicable law and treaty. During the course of hearing Ld. AR conveyed his apprehension regarding non consideration by the AO of the relevant provisions of the Act and other law which may be relied upon by the assessee in its favour to contend that the payment made by the assessee were not liable to be taxed in India in the hands of the recipient. To remove such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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