CAMERON(SINGAPORE) PTE. LTD.,TAMILNADU vs. ACIT, CIRCLE INT. TAX-1(2)(1), DELHI

ITA 9110/DEL/2019Status: DisposedITAT Delhi11 December 2023AY 2016-17Bench: SHRI G. S. PANNU, HON’BLE VICE-PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD (Judicial Member)10 pages
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What did the Tribunal hold?

The Tribunal held that the management support services provided by the assessee did not fall under the definition of FTS as they did not make available technical knowledge or skill to the recipient, following its own previous decisions on identical facts. The Tribunal also directed the AO to consider the plea for granting TDS credit.

What were the facts?

The assessee received fees for management support services, which the Assessing Officer (AO) treated as Fees for Technical Services (FTS) under the Income Tax Act and the India-Singapore DTAA. The assessee contended that these services did not make available technical knowledge or skill as required by the treaty.

What were the issues?

Whether management support services constitute Fees for Technical Services (FTS) under the Act and DTAA, and whether TDS credit was wrongly denied.

Which sections of the Income-tax Act were involved?

Section 9(1)(vii),Section 234B,Section 271(1)(c)

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Income Tax Appellate Tribunal, [ DELHI BENCH “D” : DELHI ]

Before: SHRI G. S. PANNU, HON’BLE VICE-SHRI CHALLA NAGENDRA PRASAD

For Appellant: Shri Amit Arora, C. A.;, Shri Vizay B. Vasanta
Hearing: 14/09/2023

PER C. N. PRASAD, J. M. :

1.

This appeal is filed by the assessee against the final assessment order of the Assessing Officer dated 29.09.2019 passed 1 under section 143(3) read with section 144C(13) of the Income Tax Act, 1961 (the Act) pursuant to the directions of the DRP dated 26.08.2019 passed under section 144C(5) of the Act for the assessment year 2016-17. 2. The asse

The order continues below.

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