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TMI Blog2015 (8) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... w.s. 195 of the Income-tax Act, 1961 (in short "the Act") dated 30.03.2009 pertaining to the assessment years 2005-06 to 2009-10, holding the assessee as 'an assessee in default' for nondeduction of tax at source and certain payments made to non-residents and accordingly directing the assessee to pay Rs. 34,69,791/-. 2. In brief, the relevant facts are that the respondent-assessee is a company incorporated under the provisions of the Companies Act, 1956 and is a joint venture between Bajaj Auto Limited, India and Allianz AG, Germany. The respondent-assessee is engaged in the business of general insurance and in terms thereof for the year under consideration it was engaged in Fire, Marine, Motor and Miscellaneous (Working Compensation Emplo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nonresidence surveyors are taxable under the Act u/s 9(i)(vii) of the Act since the services provided by the surveyors are covered within the meaning of 'fees for technical services' provided in the aforesaid section. The Assessing Officer also held the survey fee paid to non-resident surveyors as taxable under the respective Double Taxation Avoidance Agreements (DTAA) which contained Articles for 'Fee for Technical Services (FTS)/Fee for Included Services (FIS)' in terms of Article 12 or 13 of the respective DTAAs. In coming to such conclusion, the Assessing Officer held that the term 'make available' contained in Article 12 or 13 of the respective DTTAs, should be understood to mean that the technical services are 'offered' or made 'acces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In sum and substance, the appeals of the assessee were partly allowed by the CIT(A). Against the said decision of the CIT(A), Revenue is in appeal before us by raising following Grounds of Appeal for assessment year 2005-06, which are common to the other four :- " 1. On the facts and circumstances and as per the relevant DTAA, the learned CIT(A) erred in holding that payment to surveyors in UK, Netherland, Singapore are not "made available" when the fact is that after conducting the survey, the service provider has made available their technical knowledge for the assessee and the same is of enduring nature capable of being utilized independently by the assessee without recourse to the service provider. 2. On the facts and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal deleted the disallowance u/s 40(a)(ia) of the Act. Ostensibly, for the reason that there was no requirement to deduct tax at source on such payments. In so far as the present Grounds of Appeal for assessment year 2005-06 are concerned, the same relate to the payments made to surveyors in UK, Netherland, Singapore which are countries with whom there are DTAAs and their Article on 'Fees for technical services' have a 'make available' clause. Therefore, in view of the decision of the Tribunal in the assessee's own case for assessment year 2006-07 dated 06.05.2013 (supra) and also the decision of the DRP in the assessee's own case for assessment year 2008-09, we find no error in the part of the CIT(A) in allowing the relief to the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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