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2015 (11) TMI 915 - AT - Income TaxDisallowance under section 40(a)(ia) - professional charge paid to non-resident in foreign currency outside India - DTAA - Held that:- The learned authorised representative could not controvert that the aforesaid individuals had not rendered technical service to the assessee, however he pleaded that the Revenue authorities have not looked into the direct tax avoidance agreement for making the disallowance under provisions of the Act by which the disallowance would be considerably reduced and therefore, requested the matter may be remitted back to the file of the learned Assessing Officer for consideration of the same. The learned Departmental representative though opposed to the submissions of the learned authorised representative, could not rebut to the claim of the learned authorised representative After hearing both sides, we are of the considered view that in the interest of justice the matter has to be remitted back to the file of the learned Assessing Officer to look into the Double Taxation Avoidance Agreement in order to compute the disallowance as per the provisions of the Act. Accordingly, we remit the case to the file of the learned Assessing Officer for fresh consideration in the light of the observations made hereinabove and the prayer of the learned authorised representative. - Decided in favour of assessee for statistical purposes.
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