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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 ..... ted on the transponder fees for the usage of the satellite of the foreign company, for the business carried out in India. 2. The Ld. CIT(A)'s order is perverse in law and on facts and deserves to be set aside. 3. The appellant prays that the order of CIT(A) on the above grounds be set aside and that of the AO restored. The appellant craves leave to amend or alter any ground or add a new ground that may be necessary." 2. The issue relates to addition of Rs.1,52,58,125/- an amount paid by the assessee as transponder fee which was paid to non-resident entity. According to AO assessee was under an obligation to withhold tax under the provisions of section 195 of the Income Tax Act, 1961(the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Ltd. v. Asstt. ACIT (2012) 25 taxmann.com 25 (Mum) and copy of the same was also given to Ld. Dr. He submitted that in the aforementioned decision the Tribunal has considered those amendments and facts of the assessee's case are similar. Therefore, he submitted that the order passed by ld. CIT(A) should be upheld. 5. In the rejoinder it was submitted by Ld. DR that in the aforementioned decision in the case Channel Guide India Ltd. (supra), though the aforementioned amendment has been considered but simultaneously provisions of Indo-Thailand treaty were also considere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied 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 apprehension we may clarify that assessee will be entitled to put-forth all defense available in law to support its case and after considering all those defenses of the assessee, the AO is directed to re-adjudicate the matter in accordance with law after giving the assessee a reasonable opportunity of hearing. We direct so. With these observations the appeal filed by the revenue is disposed of which will be considered to be allowed for statistical purposes in the manner aforesaid. 7. In the result, the appeal of the revenue is considered to be allowed for statistical pur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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