TMI Blog2014 (5) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... on whatsoever - The Tribunal has chosen to affirm that conclusion without any independent reasons of its own – thus, the matter is liable to be remitted back to the CIT(A) for fresh evaluation – Decided in favour of Revenue. - Income Tax Appeal No. - 93 of 2014 - - - Dated:- 1-5-2014 - Hon'ble Dr. Dhananjaya Yeshwant Chandrachud,CJ And Hon'ble Dilip Gupta,JJ. For the Appellant : Dhananjay Awasthi ORDER This appeal by the revenue under Section 260-A of the Income Tax Act, 1961 arises from an order of the Income Tax Appellate Tribunal at its Lucknow Bench dated 29 November 2013. The assessment year to which the appeal relates is A.Y. 2006-07. The revenue has framed the following questions of law: (1) Whether t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, supervise and facilitate the working of Cooperative Sugar Factories and to arrange for the manufacture and supply of sugar machinery to cooperative mills and held that the Federation provides financial advice and other services to the factories from time to time. Each factory pays subscription to the Federation to meet expenses on the basis of production of sugar. The Assessing Officer was of the view that the services which were provided were technical services and, accordingly, made a disallowance on the ground that the tax was not deducted at source. The CIT(A), in appeal, merely recorded the submission of the assessee. After recording the submissions, the only reasoning in the order of the CIT(A) reads as follows: Looking in to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , fees for technical services means any consideration (including any lump sum consideration) for the rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration for any construction, assembly, mining or like project undertaken by the recipient or consideration which would be income of the recipient chargeable under the head Salaries . Hence, the expression 'fees for technical services' is defined to mean any consideration for the rendering of any managerial, technical or consultancy services subject to the exclusion noted above. Both the CIT(A) as well as the Tribunal have completely failed to even refer to the essent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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