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TMI Blog2007 (4) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... - ITA 1413/2006 - - - Dated:- 16-4-2007 - MADAN B. LOKUR and V.B. GUPTA JUDGMENT The judgment of the court was delivered by MADAN B. LOKUR, J. The Revenue is aggrieved by an order dated 28th June, 2005 passed by the Income Tax Appellate Tribunal, Delhi Bench F in ITA Nos.1629 to 1636(Del)/2001 and ITA Nos.1657 to 1664(Del)/2001 relevant for the assessment years 1990-91 to 1997-98. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate was given (we are told) for as many as six financial years and each certificate mentioned that TDS at 30% was required to be deducted in terms of Section 115A of the Income Tax Act, 1961 since the expatriates were being paid a fee for rendering technical services. 4. On 23 rd September, 1998 a survey was conducted in the office premises of the assessee and the Assessing Officer was of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onship between the parties. It was also pointed out that the agreement with M/s Hyatt of Hong Kong Ltd. as well as the No Objection Certificates were placed before the Assessing Officer and that there was no question of the assessee having misrepresented any facts or concealed any facts from the Assessing Officer. It was submitted that the Department took the view that the per diem payment was a f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between the parties as well as the No Objection Certificates. In view of these facts, the Tribunal held that the bona fides of the assessee were quite clear and that there was no reason for the Revenue to levy penalty upon the assessee. Accordingly the penalty levied by the Assessing Officer as well as by the Commissioner of Income Tax (Appeals) was deleted. 8. From the facts that we have nar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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