TMI Blog2014 (1) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... source was called for in the case - As per the D.T.A.A between India and Austria amounts paid to M/s. ESW, Austria, for technical services rendered in Austria were taxable in Austria and not in India - There was no question of deduction of tax at source, from the payments made as M/s. ESW, Austria, did not maintain permanent establishment in India - Decided against Revenue. - Tax Appeal No.77 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... making the said payment because tax paid by the respondent to the department was refunded to the respondent. 2. In the present appeal, the assertion on behalf of the Assessee is that it had incurred expenses in the form of technical know how fees on account of payment made to M/s Eisenwork Sulzau Worfen Austria. The Assessee has paid certain amount as Income tax in pursuance of the order under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs.93,362/ was raised under Section 143(1A) of the Income Tax. 4. The appeal, so preferred by the Assessee, before the Commissioner of Income Tax (Appeals) was disallowed. However, the learned Tribunal in the order passed in ITA No. 350/PAT/02 accepted the contention of the assessee. It held that in the earlier assessment years 1994-95 and 1995-96 in the Assessee's own case the Tribunal held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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