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2019 (12) TMI 1637 - AT - Income TaxTDS u/s 195 - payment to non residents - exception to Section 9(1)(vi)(b) and 9(1)(vii)(b) - assessee has made payments to non-residents after grossing up the invoice amount and deducted tax at source as per provisions of Section 195A - Assessee submitted that the CIT (Appeals) has erred in treating the payment to non-resident as royalty and further CIT (Appeals) has not considered the exception to Section 9(1)(vi)(b) and 9(1)(vii)(b) - as payments are made to non-residents and the assessee seeks declaration under Section 248 of the Act under the provisions of Section 206AA of the Act, the rate of 25% is not applicable to assessee for the purpose of grossing up u/s 195A - HELD THAT:- We found strength in the submissions of the learned Authorised Representative. On perusal of the order of CIT (Appeals), we find the CIT (Appeals) has dealt on the other grounds of appeal raised before him but there was no specific observation in particular to provisions and Section as envisaged by the learned Authorised Representative. We are of the substantive opinion that there is no finding on this disputed issue as submitted by the learned Authorised Representative by appellate authority. Therefore we considering the submissions of the learned Authorised Representative and findings of the CIT (Appeals) order, consider it appropriate to restore all the disputed issues raised by the assessee in the grounds of appeal to the file of CIT (Appeals) and decided against the assessee, to adjudicate afresh and the assessee should be provided adequate opportunity of hearing to substantiate the case with evidence and shall co-operate in submitting the information for early disposal of appeal and allow the grounds of appeal of assessee for statistical purposes.
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