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TMI Blog2019 (12) TMI 1637X X X X Extracts X X X X X X X X Extracts X X X X ..... Padamchand Khincha, C.A. For the Revenue : Shri Sunil Kumar Agarwal, Addl. CIT (D.R) ORDER PER BENCH: These are the appeals filed by the assessee against different orders of Commissioner of Income Tax (Appeals)-2, Bangalore passed u/s 248 and 250 of the Income Tax Act, 1961 (the Act) for the Asst. Years 2015-16 and 2016-17. Since the issues in all these appeals are identical and simila ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p the invoice amount and deducted tax at source as per provisions of Section 195A of the Act whereas the assessee made payment of TDS after grossing up out of own funds under protest and no TDS Certificate was issued and assessee has filed an appeal with CIT (Appeals) under Section 248 of the Act for the declaration that payment made to non-residents as per the details enclosed as Annexure I to Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has dealt on issues related to DTAA relied on judicial decisions and partly allowed the appeal. Aggrieved by the CIT (Appeals) order, the assessee has filed an appeal with the Tribunal. 3. At the time of hearing, the learned Authorised Representative submitted that the CIT (Appeals) has erred in treating the payment to non-resident as royalty and further CIT (Appeals) has not considered the exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered the exceptions to Section 9(1)(vii)(a) and 9(1)(vii)(b) of the Act and payments to non-residents are not deemed to accrue or arise in India. We found strength in the submissions of the learned Authorised Representative. On perusal of the order of CIT (Appeals), we find the CIT (Appeals) has dealt on the other grounds of appeal raised before him but there was no specific observation in partic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stical purposes. 5. Similarly, the assessee filed appeals in IT(IT)A Nos. 1179 to 1191/Bang/2017 and the decision in the case of IT(IT)A No.1178/Bang/2017 is applied to these appeals also and are restored to the file of CIT (Appeals) with the above direction for fresh adjudication and allow the grounds of appeal of assessee for statistical purposes. 6. In the result, the assessee's appeals i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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