TMI Blog2018 (11) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... nexus with the technical services supplied and deduction thereof is specifically prohibited under sub-section (3) of Section 115A. In such circumstances, we do not see any reason to interfere with the order of the Tribunal. We answer the question of law raised, against the assessee and in favour of the Revenue. - ITA. 1731/2009, ITA. 1745/2009, ITA. 1744/2009 - - - Dated:- 14-11-2018 - MR K. VINOD CHANDRAN AND MR ASHOK MENON, JJ. For The APPELLANT : ADVS. SRI. E. K. NANDAKUMAR (SR. ) AND SRI. P. BENNY THOMAS For The RESPONDENT : ADVS. SRI. JOSE JOSEPH, SC FOR INCOME TAX JUDGMENT [ ITA . 1731/2009, ITA . 1745/2009, ITA . 1744/2009 ] Vinod Chandran, J . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n concern in pursuance of an agreement made by the foreign company with Government or the Indian concern after the 31st day of March, 1976, and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy, then, subject to the provisions of sub-sections (1A) and (2), the income-tax payable shall be the aggregate of - ( B) the amount of income-tax calculated on the income by way of fees for technical services, if any, included in the total income, at the rate of thirty per cent if such fees for technical services are received i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as clearing agents. To co-ordinate the functioning of the various agents, globally, the assessee had set up a global telecommunication facility, called Maersk Net System , which is a vertically integrated communication system. The facility consisted of a communication system connected to a mainframe and computer services in each of the countries of operation. It provided a virtual data base of the activities of the assessee enabling booking, tracking of the goods in transit and so on and so forth. There was an installation made in the premises of the agents to provide access to the facility, for which pro rata payments were made by the agents, to the assessee for reimbursing the expenses towards such facility. The question arose as to whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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