9911796707
TMI Blog2024 (9) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... i Vishal Kalra, Advocate, Shri Kashish Gupta, CA And Ms. Sumisha Murgai, CA For the Respondent : Shri S.N. Pandey, Sr. DR ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-42, Delhi [in short 'the CIT(A)'] dated 15.02.2023, for the Assessment Year 2019-20. 2. Shri Vishal Kalra, appearing on behalf of the assessee sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled revised return of income offering an amount of Rs. 32,95,798/- as tax on fees received towards quality development and training services that make available technical skill, knowledge etc. as per the provision of India-Singapore DTAA. As regards, other services there was no transfer of knowhow or any technical skill was made available, hence, the fee in respect of other services is not taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not taxable in India. As regards planning and analysis/ corporate development services, human resources and finance services, the CIT(A) observed that the assessee has not furnished complete details of the exact nature of services rendered by the assessee to FICPL, and thus, upheld the addition. The ld. Counsel submitted that neither the CIT(A), nor the AO have examined the documents furnished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the orders of authorities below. The assessee has rendered following management services to its AE in India:- (i) Information Technology Services; (ii) Planning and Analysis/Corporate Development Services; (iii) Human Resources; (iv) Finance Services; and (v) Quality Development and Training. In so far as Quality Development and Training services are concerned, the assessee has offere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e have not been examined by the First Appellate Authority. Taking into consideration entire facts, we deem it appropriate to restore this issue back to the file of the CIT(A), for re-examine the documents already furnished by the assessee available on record and also any other documentary evidence/submissions furnished by the assessee to substantiate its claim. The CIT(A), after examining the docu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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