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TMI Blog2015 (11) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... eration of the same. The learned Departmental representative though opposed to the submissions of the learned authorised representative, could not rebut to the claim of the learned authorised representative After hearing both sides, we are of the considered view that in the interest of justice the matter has to be remitted back to the file of the learned Assessing Officer to look into the Double Taxation Avoidance Agreement in order to compute the disallowance as per the provisions of the Act. Accordingly, we remit the case to the file of the learned Assessing Officer for fresh consideration in the light of the observations made hereinabove and the prayer of the learned authorised representative. - Decided in favour of assessee for stati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of income on September 22, 2010 admitting income of ₹ 6,01,45,365 for the assessment year 2010- 11. The return was initially processed under section 143(1) of the Act and subsequently the case was selected for scrutiny through CASS and thereafter assessment was completed on January 23, 2013. 4. During the course of assessment proceedings the learned Assessing Officer observed that the assessee had paid an aggregate amount of ₹ 47,56,025 to Mr. Harry Davis (USA) ₹ 8,66,202, Mr. Anthony Battaglia (USA) ₹ 32,48,252 and Mr. Tony (Australia) ₹ 5,21,591 for providing technical service to the assessee without deducting tax at source. Therefore, the learned Assessing Officer invoked the provisions of section 40(a)( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Battaglia as per the information filed by the assessee, has come here in June and has given consultation which is in the nature of technical fees. It was stated by the company's representative that he was a specialist and a technical person in respect of aircraft tyres. There was no agreement between Mr.Anthony Battaglia and the appellant-company to ascertain the full details of nature of services rendered in India and also the visits made by Mr. Anthony Battaglia to India. The services rendered by Mr. Anthony Battaglia clearly fall under the fees for technical services as mentioned under Explanation 2 of section 9 of the Income-tax Act. The authorised representative was asked to furnish the details of visits made by Mr. Anthony Battagl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnished any details with regard to payments made to Mr. Tony of Australia. In the absence of any details and the nature of professional services rendered, the arrangement of services between the appellant and Mr. Tony, I confirm the disallow ance made by the Assessing Officer. The ground of appeal is partly allowed. 5. Before us, the learned authorised representative could not controvert that the aforesaid individuals had not rendered technical service to the assessee, however he pleaded that the Revenue authorities have not looked into the direct tax avoidance agreement for making the disallowance under provisions of the Act by which the disallowance would be considerably reduced and therefore, requested the matter may be remitted bac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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