JANET CHRISTINE DEPENNING,CHENNAI vs. ITO, INTERNATIONAL TAXATION WARD-1(1),, CHENNAI

ITA 1319/CHNY/2024Status: DisposedITAT Chennai31 December 2024AY 2014-15Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI JAGADISH (Accountant Member)20 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the AO and CIT(A) had not examined the Double Taxation Avoidance Agreements (DTAAs). The Tribunal restored the alternate plea of the assessee regarding DTAA benefits to the AO for examination.

What were the facts?

The assessee made payments to foreign attorneys for intellectual property registration services. The Assessing Officer (AO) treated these as fees for technical services and demanded tax deduction at source. The CIT(A) upheld the AO's order.

What were the issues?

Whether payments to foreign attorneys for intellectual property services constitute fees for technical services under domestic law, and if DTAA provisions exempt such payments from tax deduction at source.

Which sections of the Income-tax Act were involved?

Section 9(1)(viii),Section 195,Section 201(1),Section 201(1A)

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Cases cited in this judgment(6)Show list

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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI JAGADISH

Hearing: 18.11.2024Pronounced: 31.12.2024

PER JAGADISH, A.M : Aforesaid five appeals filed by the assessee for Assessment Years (AYs) 2014-15 to 2017-18 & 2020-21 arises out of identical orders of Learned Commissioner of Income Tax (Appeals)-16, Chennai [hereinafter “CIT(A)”] dated 06.03.2024. 2. The facts in all the five appeals of the assessee are identical

and issues are common hence, we proceed to pass a common order. For br

The order continues below.

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