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2017 (11) TMI 1543 - AT - Income TaxTDS u/s 195 - payments to be made to The MITRE Corporation,USA under Agreement - whether the services would fall outside the ambit of FTS? - Held that:- A perusal of the assessment order shows that there was no proper submission made by the assessee before the Assessing Officer. Only before the CIT(A) the assessee made certain submissions based on which the ld. CIT(A) held that any payment made by the assessee to MITRE are in nature of FTS and chargeable in India under the Act and India – USA DTAA. He, therefore held that the assessee is under obligation to withhold tax from these payments u/s 195 of the I.T. Act. In our opinion, the matter requires a re-visit to the file of the Assessing Officer with a direction to adjudicate the issue afresh in the light of the various submissions made before us and in the light of latest decisions on this issue. The grounds raised by the assessee are accordingly allowed for statistical purposes.
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