M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE

ITA 364/BANG/2020Status: DisposedITAT Bangalore29 April 2022AY 2012-1345 pages
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What did the Tribunal hold?

The Tribunal held that the reimbursements were not FTS as the assessee was the legal employer and had deducted tax on the full salary of the expatriate employees. Therefore, the assessee could not be treated as an assessee in default.

What were the facts?

The assessee company reimbursed salary costs for expatriate employees to its overseas parent. The Assessing Officer (AO) treated these reimbursements as Fees for Technical Services (FTS) and held the assessee in default for non-deduction of TDS.

What were the issues?

Whether reimbursements for expatriate employee salaries constitute Fees for Technical Services (FTS) for which TDS is deductible under Section 195, and if the assessee is liable as an assessee in default under Section 201(1) and for interest under Section 201(1A).

Which sections of the Income-tax Act were involved?

Section 195,Section 201(1),Section 201(1A),Section 192,Section 9(1)(vii)

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Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SHRI. CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri Sharath Rao, CA, Dr. Manjunath Karkihalli

PER BEENA PILLAI, JUDICIAL MEMBER Present appeals are filed by the assessee against following orders, passed by the Ld. DCIT, International Taxation, Circle – 1(1), Bangalore independently, under section 201(1) and 201(1A) of the Act, for the assessment years under consideration as under: IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 Order dated u/s.

Order dated u/s.

Assessment Year 201(1) 201(1A) 2011-12 27.03.2018 27.03.2018 2012-13 22.02.2019 22.02.2019 2013-14 22.02.2019 22.0

The order continues below.

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