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2011 (12) TMI 324 - AT - Income TaxValidity of reopening of case under 147 - Held That:- It is clearly seen from the records that the return was merely processed and accepted initially. After recording proper reasons, the Assessing Officer issued notice under section 148.Since no original assessment was completed there is ample scope to reopen the case. Adequacy of reasons cannot be questioned. Reliance placed on Janardan Dwarakadas(Mumbai High Court) Whether Consideration received for supplying the Repair Technical Document are in nature of "fee for technical Service" liable to tax deduction - Held That:- Drawings and designs were passed on along with other technical information which are essential for carrying out repair works on the submarine. he services were rendered separately by deputing personnel. There is no reason to spilt the transaction except for the purpose of tax. The personnel could not have carried out the repair works without the RTDs. In so far as the technical information supplied is utilized in the contracting state, there is necessity to tax the same.Decided against assessee.
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