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2016 (8) TMI 552 - AT - Income TaxTDS u/s 195 - disallowance made against payment made to Consequence Australia Pty. Ltd., Australia, for purchase of database by treating it as payment made for obtaining technical services which comes within the scope of section 9 consequently attracting the provisions of section 40(a)(i) read with section 195 - Held that:- Double Taxation Agreement between India and Australia is not considered by the Revenue while arriving at their respective decisions. Therefore, in the interest of justice, we hereby remit the matter back to the file of the learned Assessing Officer for de novo consideration with a direction to pass appropriate order as per law and merit keeping in view our abovementioned observations. In the result, the appeal of the assessee is allowed for statistical purposes.
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