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2022 (9) TMI 1476 - AT - Income TaxTDS u/s 195 - payment made to non- resident - payment for royalty and fee for technical services - HELD THAT:- The issue in the instant appeal is similar to one as decided in the sister concern namely DCIT vs. M/s Forum Homes Pvt. Ltd. [2021 (10) TMI 356 - ITAT MUMBAI] wherein the Co-ordinate Benches held that the conditions under Article 12(4)(a) of the Tax Treaty are not fulfilled and the services are not provided under technical knowledge, skill etc. by utilizing them for future independently nor any drawing, design have been provided to the assessee which can be applied by the assessee independently. We set aside the order of CIT(A) by holding that the payment made to non- resident recipient not having any permanent establishment in India and also that the services provided are not in the nature of royalty and fee for technical services. Accordingly we direct the AO to delete the demand. The appeal of the assessee is allowed.
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