9911796707
TMI Blog2008 (2) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... ands of foreign company only - Tribunal failed to take into consideration the contract which had been placed before it for consideration - Tribunal is wrong in stating that contract was not before it – Matter remanded - T.C. A NO 1502 OF 2007 - - - Dated:- 11-2-2008 - K. RAVIRAJA PANDIAN and MRS. CHITRA VENKATARAMAN JJ. JUDGMENT The judgment of the court was delivered by 1 K. RAVIRAJA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es throughout the world, the assesses used the services of Equant, U. K., which is in the business of providing service in the area of connectivity by world-wide network. It is the further case of the appellant that the appellant-company has paid Equant directly and had, in turn, rein voiced the same on the appellant-company. Even if Equant had raised the invoice directly on the appellant-company, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent charged simple interest at Rs. 1,54,075 for non-deduction of tax at source by the appellant-company and thus, a total sum of Rs. 10,54,985 was demanded by the respondent. Against that order, the assesses had filed an appeal before the Commissioner of Income-tax (Appeals). The Commissioner of Income-tax (Appeals) held that the payment made could not be considered to be a payment for tec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before the Tribunal, but it failed to consider the same. 6 We directed the learned counsel appearing for the Revenue to find out whether the terms of contract were available on record before the Tribunal for its perusal, learned counsel appearing for the Revenue, on perusal of the records of the Tribunal, admitted that the contract had been placed before the Tribunal for consideration, howev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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