Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 1437 - AT - Income TaxFailure to deduct TDS - assessee in default - payment of tax and interest received u/s 201(1) and 201(1A) of the Act on account of non-deduction of tax on the payments made by the assessee to Deere & Co., USA - AO was of the view that the payments made by the assessee were liable to tax as it was in the nature of royalty / FTS as per Section 9(1)(vi) & 9(1)(vii) of the I.T. Act as well as Article 12 of Double Taxation Avoidance Agreement (DTAA) between India & USA - HELD THAT:- An identical issue arose in assessee’s own case in JOHN DEERE INDIA PVT. LTD., (JOHN DEERE EQUIPMENT MERGED WITH JOHN DEERE INDIA PVT. LTD.) VERSUS THE DY. DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) –1, PUNE [2019 (3) TMI 458 - ITAT PUNE] wherein the Co-ordinate Bench of the Tribunal has held that assessee is not liable to deduct the TDS on the payment. No material has been placed by Revenue to demonstrate that the order of Tribunal in assessee’s own case for A.Ys. 2007-08 and 2008-09 has been set aside / stayed by higher Judicial Forum. Revenue has also not pointed out any distinguishing feature in the facts of the present case and in the case of assessee’s own case in earlier years - the assessee has not defaulted in deduction of TDS on the impugned payments made. The order of AO passed u/s 201(1) / 201(1A) of the Act is set aside - appeal of the assessee allowed.
|