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TMI Blog2019 (12) TMI 1637X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 206AA of the Act, the rate of 25% is not applicable to assessee for the purpose of grossing up u/s 195A - HELD THAT:- We found strength in the submissions of the learned Authorised Representative. On perusal of the order of CIT (Appeals), we find the CIT (Appeals) has dealt on the other grounds of appeal raised before him but there was no specific observation in particular to provisions and Section as envisaged by the learned Authorised Representative. We are of the substantive opinion that there is no finding on this disputed issue as submitted by the learned Authorised Representative by appellate authority. Therefore we considering the submissions of the learned Authorised Representative and findings of the CIT (Appeals) order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the case of UOI V Tata Chemicals Ltd. (2014) 43 taxmann.com 240 (SC). 2. The Brief facts of the case are that the assessee is an Indian Company engaged in the business of development and export of computer software. In the F.Y. 2014-15, in particular for Jan., 2015 to 31.1.2015, the assessee has made payments to non-residents after grossing up the invoice amount and deducted tax at source as per provisions of Section 195A of the Act whereas the assessee made payment of TDS after grossing up out of own funds under protest and no TDS Certificate was issued and assessee has filed an appeal with CIT (Appeals) under Section 248 of the Act for the declaration that payment made to non-residents as per the details enclosed as Annexure I to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, Cloud Hosting Services, Cloud Space rentals and argued that the payments made to non-residents are not chargeable to tax under DTAA and filed Paper Book and judicial decisions to substantiate the case. Contra, the learned Departmental Representative supported the orders of CIT (Appeals). 4. We heard the rival submissions and perused the material on record. Prima facie, the learned Authorised Representative made arguments on first ground of appeal emphasizing that the CIT (Appeals) has not considered the exceptions to Section 9(1)(vii)(a) and 9(1)(vii)(b) of the Act and payments to non-residents are not deemed to accrue or arise in India. We found strength in the submissions of the learned Authorised Representative. On perusal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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