Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 715 - AT - Income TaxIndia - Netherlands DTTA - fees for technical services v/s business income - Permanent Establishment (‘PE’) in India - Held that:- The issue before the DRP was whether the receipt from sale of software can be treated as fees for technical services or not, however, the DRP traveled to the issue which was not before it and held SSPL to be dependent agent of LBV. That while doing so, the assessee was not allowed any opportunity of being heard as DRP has exceeded its jurisdiction because the jurisdiction of the DRP under Section 144C is limited to confirm, reduce or enhance the variation proposed in the draft order. The DRP is not entitled to make out entirely a new case. It would meet the ends of justice if the orders of the lower authorities are set aside and the matter is restored to the file of the Assessing Officer directing the AO to allow adequate opportunity of being heard to the assessee - in favour of assessee for statistical purposes.
|