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2023 (12) TMI 652 - DELHI HIGH COURTTDS u/s 195 - non deduction of TDS on management fees paid by assessee [to its Associated Enterprises (AEs)] - whether can be regarded "fee for technical services" (FTS)? - tribunal deleted addition - HELD THAT:- Tribunal [2022 (9) TMI 1538 - ITAT DELHI] had sustained the order of the CIT(A) as held that the findings of the CIT(A) had not been rebutted. Tribunal further held that the AO had failed to list out the ‘highly technical services’ that the AEs provided to the petitioner/assessee and that the AO failed to allude to the relevant clause of the agreement which demonstrates that expertise available with the AEs was ‘made available’ to the petitioner/assessee. Finally, it was also observed that this issue had been decided by the CIT(A) in favour of the petitioner/assessee in matters concerning AYs 2010-11 and 2014-15 decisions that were not challenged before the Tribunal. As revenue, says that the appeal against the aforementioned order of the Tribunal was not preferred because of low tax effect. It is also not in dispute that in any event, as of today, the appeal is time-barred. Tribunal has deleted the addition on merits. Decided in favour of assessee.
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