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2012 (12) TMI 731 - AT - Income TaxLocational special revenues - whether in the nature of fees for technical services as per Article 13 of the DTAA between India and UK - Held that:- The nature of services has to be ascertained only after examination of the relevant record and the legal point, which has been settled by the various decisions is only on the point of 'making available' of technical know-how, knowledge, expertise etc. which is again to be seen from the facts that whether any technical service is made available or not. As in the absence of relevant material and particularly agreement between the parties under which the assessee has rendered the services and received the payment, it is not possible to determine the real nature of the activity carried out/services rendered by the assessee - remit the issue to file of CIT(A) for deciding the same afresh after considering the relevant material in support of the facts. Levy of interest u/s 234B/234C - Held that:- As decided in DIRECTOR OF INCOME-TAX (INTERNATIONAL TAXATION) Versus NGC NETWORK ASIA LLC [2009 (1) TMI 174 - BOMBAY HIGH COURT] when a duty is cast on the payer to pay the tax at source, on failure, no interest can be imposed on the assessee - in favour of assessee.
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