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2016 (8) TMI 1009 - AT - Income TaxTDS u/s 195 - P.E. in India - Whether the payments made by the assessee in lieu of designs, drawings, plans made by Gensler is in the nature of royalty/fee for included services and thus the assessee was liable to deduct tax at the time of making such payments? - Held that:- As from the facts and circumstances of the case and documents on record, we hold that the payment made by assessee to Gensler, USA are not in the nature of “Royalty” or “Fee for Technical Services”. No technical know-how was made available to the assessee so as to bring the payments made by assessee within the meaning of “Fee for Included Services”. The payments made by assessee to Gensler-USA were merely for project specific drawings & designs without transfer of technology or know-how or even title in drawing & designs. The impugned order is set aside and the appeal of the assessee is allowed.
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