TMI Blog2014 (7) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... -how or technical services - The Revenue has not been able to substantiate its plea, as to how the amount paid falls in the category of technical fee – thus, there was no infirmity in the order – Decided against Revenue. - I.T.A. No. 411/Mds/2012 - - - Dated:- 16-6-2014 - Dr. O. K. Narayanan And Shri Vikas Awasthy,JJ. For the Petitioner : Shri T. N. Betgeri, JCIT For the Respondent : Shri S. Sridhar, Advocate ORDER Per Vikas Awasthy, J.M: The appeal has been filed by the Revenue against the order of the Commissioner of Income Tax(Appeals)-I, Coimbatore dated 16-11-2011 relevant to the Assessment Year (AY) 2008-09. 2. The facts as radiated from records are; the assessee is a company registered under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upplying books and course material. The CIT(Appeals) allowed the appeal of the assessee in toto. Not satisfied with the order, the Revenue has assailed the findings of the CIT(Appeals) before us. 3. Shri T.N.Betgeri, appearing on behalf of the Department vehemently supported the order of Assessing Officer and prayed for setting aside the impugned order. The ld.DR submitted that the CIT(Appeals) has erred in coming to the conclusion that the fees was paid by the assessee for awarding degrees and supply of books and course material. The ld.DR referred to Articles 2 3 of the agreement between MIC and Centennial College of Applied Arts and Technology, Canada to emphasize that the amount paid included technical fees. 4. On the other hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ructure. The relevant extract of both the articles is re-produced herein below: Article-2: Centennial shall: 2.1 Provide curriculum and assessment tools for the Hotel and Tourism Administration Program as used by HTA . The contents of such curriculum will be decided by Centennial College in its sole discretion, and all right to the materials developed by or used by Centennial College in connection with the development and deployment of such programs, including without limitation all intellectual property, copyrights and trademarks, (in all media now known or hereinafter devised) to the curriculum, teachers textbooks, teaching aids and all associated marketing tools and materials, shall at all times remain the sole and exclusive ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
