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TMI Blog2013 (7) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... 05 and 2005-06 and is in respect of the same assessee. 3. These two appeals had been admitted to examine the substantial questions of law as indicated in the memorandum of appeals. 4. At the time of hearing of these appeals, Mr. Aravind, learned standing counsel for the Revenue, submitted that the substantial questions of law as has been indicated in the memorandum of appeal are so indicated by a mistake ; that these substantial questions really do not arise and on the other hand, the substantial questions, which arise in the order of the Tribunal if at all are as under : "1. Whether the Tribunal was correct in holding that TDS has to be deducted at the rate prescribed under section 115A of the Act after recording a finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt remitted to the non-resident with interest, etc. The assessee had contended that a non-resident being not assessable to any tax till now in India, the order is bad and even otherwise, contended that the rate of interest of 40 per cent. is not correct as the payment was in respect of technical services rendered by the non-resident assessee in favour of the assessee-company and by providing managerial services in India. 7. The Tribunal on noticing this position though the first appeals had been dismissed, allowed the appeals of the assessee in terms of the order referred to above to the extent of modifying the order and indicating that the rate for deduction is 20 per cent. and not 40 per cent. as had been taken by the Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred by the Department under section 260A of the Act, is less than Rs. 10 lakhs, such appeal is not tenable. The Department having pursued the matter by way of special leave petitions which are pending before the Supreme Court, this court in subsequent cases had disposed of the appeals by applying the Board circular, but reserving liberty to the Revenue to revive the appeal in the event of success in the special leave petitions said to have been filed in respect of a similar order. 11. It is, therefore, that the question as indicated above though could have been examined if appeals were otherwise tenable nevertheless, we dismiss these two appeals as not tenable in view of the value of the subject-matter in each of the appeal being less ..... X X X X Extracts X X X X X X X X Extracts X X X X
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