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2023 (9) TMI 97 - AT - Income TaxTDS u/s 195 - disallowance u/s 40(a)(i) for want of TDS on certain payments made to its Singapore-associated entity - payment towards general training services to the non-resident - HELD THAT:- We find that similar issue stood decided in assessee’s favor for AY 2014-15 [2022 (12) TMI 175 - ITAT CHENNAI] wherein held ervices are availed by the assessee for its employees to improve their soft skill in the areas of leadership and general management which is not specific to functions being performed by the employees. This training may improve the skills of the employees but it does not involve transfer of any technology which is made available to the assessee for its future use, thus since there was no transfer of technology but it was a case of rendering the general training services, the ‘make available’ clause was not satisfied. Admission of additional ground of appeal - assessee seeks application of India-UK Tax Treaty rate for dividend while determining Dividend Distribution Tax (DDT) liability for the assessee - DR opposed admission of additional ground at this stage of proceedings and submitted that the facts of the issue are not available on record - HELD THAT:- As decided there was no bar for appellate authorities to admit new claims. Therefore, we admit the additional ground for both the years and remand the same for adjudication to the file of Ld. AO with a direction to the assessee to substantiate its claim. The cited decision of Total Oil India Private Ltd. (2023 (4) TMI 988 - ITAT MUMBAI (SB)) shall also be considered by Ld. AO. The additional grounds of appeal stands partly allowed for statistical purposes in both the years.
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