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Director of Income Tax, Mumbai Versus TUV Bayren (India) Ltd.

2015 (10) TMI 486 - BOMBAY HIGH COURT

Interpretation of section 9(1)(vii) of the Income Tax Act, 1961 and Article 12(4) of the Indo German Double Taxation Avoidance Agreement - Held that:- The nature of work is that the assessee is approached by certain parties for issuance of this standard certificate. The process of evaluation in the form of audit of activities undertaken by the clients is carried out through the audit parties of the assessee. Based on the report of such audit party, a certificate to individual clients/applicants .....

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able the revenue to bring them within the purview of section 9 (1)(vii) and Article 12(4) of Indo German Double Taxation Avoidance Agreement. There is a finding of fact and which is rendered after examination of the assessee's records and the service and their nature. Having analysed all this, the Tribunal concluded that the assessee's services are not of the nature falling within statutory provision. In these circumstances, the findings of fact at paragraph 9 and 10.3 of the order under challen .....

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y the revenue challenges the order passed by the Income Tax Appellate Tribunal, Mumbai dated 6th July, 2012 reversing the orders of the Assessing Officer and the Commissioner. The only argument canvassed before us and based on which all the questions are proposed and projected is that the Tribunal completely misread and misinterpreted section 9(1)(vii) of the Income Tax Act, 1961 and Article 12(4) of the Indo German Double Taxation Avoidance Agreement. 2. Mr.Pinto submits that the services provi .....

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y event this is not a substantial question of law. 3. The Tribunal had before it the nature of services rendered and by the assessee. The complete record of such services indicated that there is certification and internationally acclaimed, namely, ISO. The certification is of various standards ISO 9001/2, ISO 14001, QS 9000 etc. 4. The nature of work is that the assessee is approached by certain parties for issuance of this standard certificate. The process of evaluation in the form of audit of .....

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