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2014 (8) TMI 796 - AT - Income TaxFees for Technical Services - Business support services rendered - Article 12 Indo-Netherlands DTAA – Held that:- Following the assessee’s own case as decided in Shell International BV. Carel Van Bylandtlaan Versus Income Tax Officer [2013 (8) TMI 446 - ITAT AHMEDABAD] - what were the contents of those documents are yet to be examined - The terms such as "commercial support, “Logistic”, Public-affairs’ Human resources’ etc. as listed by the assessee are very general in nature - it is not clear that what technicality was involved in providing that knowledge - Whether that technical knowledge is so intricate that even in such long period it could not be understood by the recipient - All these questions can only be answered by a thorough investigation at the level of the assessment - The AO shall therefore examine the bills and vouchers prepared by the assessee in support of the claim of expenditure to ascertain the nature of services rendered and then find out that whether could have been made available for the business purpose of those parties – thus, the matter is liable to be remitted back to the AO – Decided in favour of Assessee. Reimbursement of expenses – Scope of criterial of reimbursement – Held that:- Following the assessee’s own case as decided in Shell International BV. Carel Van Bylandtlaan Versus Income Tax Officer [2013 (8) TMI 446 - ITAT AHMEDABAD] - this ground was not decided by CIT(A) and the question of claim of reimbursement of expenditure was not made before the AO - The assessee has required to establish that those expenditures were first incurred out of pocket expenses then only the question of reimbursement can be decided - The assessee is also required to furnish the details of the bills through which the reimbursement was claimed since all those facts were not earlier examined by the Revenue Authorities – thus, the matter is to be remitted back to the AO for fresh adjudication – Decided in favour of Assessee.
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