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2018 (6) TMI 1276 - ITAT AHMEDABADTDS u/s 195 - withholding of tax - payments made for installation and commissioning of certain equipment purchased by the assessee - fees for technical services under section 9(1)(vii) - services provided by Teems Electric Co Inc USA - whether the TEI, i.e. the US entity to which the payments were made by the assessee company, was entitled to the benefits of Indo US tax treaty? - Held that:- The matter should be remitted to the file of the CIT(A) for fresh adjudication, inter alia, after (i) giving the assessee a fresh opportunity of furnishing evidences not limited to, but including, the tax residency certificate under section 90(4), in support of US entity’s entitlement to the benefits of Indo US tax treaty benefits; (ii) taking into account the information furnished by the assessee with respect to the time spent by the representatives of the US entity and all such other information and submissions as may be filed by the assessee; and (iii) giving the assessee yet another opportunity of hearing while giving effect to these directions. As the matter is being remitted to the file of the CIT(A) for fresh adjudication, inter alia, on the fundamental aspect of treaty entitlement, it would not be appropriate for us to deal with other questions with respect to the treaty provisions which seem to academic as on this stage. We cannot address ourselves to such academic issues.
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