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2019 (10) TMI 133 - AT - Income TaxTDS u/s 195 - fees for technical services - receipt of services outside India- Business connection - appellant as engaged in the business of manufacturing of CI Pipes, DI Pipes and fittings, Pig Iron Sponge Iron, Metallurgical Coke, Sintered Product, and Paint etc set up a new office, development of market and stocking area in Italy - as submitted assessee is setting up a new office and godown for the purpose of boosting its exports - Income accrued in India or arisen in India - HELD THAT:- In the case on hand we are of the considered opinion that the facts of the case leads us to a conclusion that the assessee gets benefits of the first explanation to Section 9(1)(vii)(b) of the Act as the technical services when not utilized for the business activities of production in India and it was for services which were utilized in the business carried out outside India. The income of Mr. Firpo has not accrued or rise in India for the reason that. The entire services were rendered outside India. No hesitation in holding that the services rendered by Mr. Firpo which were in Italy and not in India are not taxable in India under Income Tax Act, 1961 as the same has not accrued or arisen in India and hence, no tax need be deducted u/s 195 - Decided in favour of assessee.
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