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Emptorconic Solutions P. Ltd. Versus Income-Tax Officer

2016 (8) TMI 552 - ITAT CHENNAI

TDS 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 attrac .....

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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 t .....

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-Tax ORDER A. Mohan Alankamony (Accountant Member) 1. This appeal is filed by the assessee aggrieved by the order of the learned Commissioner of Income-tax (Appeals)-6, Chennai, dated April 17, 2015, in I. T. A. No. 92/ CIT(A)-6/2009-10 passed under .....

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y the learned Assessing Officer 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 of the Act conseque .....

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ring nil income. The case has been selected for scrutiny under CASS and the assessment was completed by the learned Assessing Officer under section 143(3) of the Act on November 5, 2009. During the course of assessment proceedings, the learned Assess .....

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essing Officer by invoking the provisions of section 40(a)(i) disallowed ₹ 20,99,648. 4. On appeal, the learned Commissioner of Income-tax (Appeals) confirmed the order of the learned Assessing Officer by observing as under: "4.2 I have co .....

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ways tailor made to suit the requirements of the client. Based on the order placed, the supplier collects the data, compile and analyse it and supply in the required format and pattern. This process involves tech nical expertise and carried out by te .....

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