HITT HOLLAND INSTITUTE OF TRAFFIC TECHNOLOGY B. V. vs. DDIT, INTERNATIONAL TAXATION 1(1), KOLKATA, KOLKATA
In the result, appeal of the Assessee is partly allowed
ITA 574/KOL/2014[2010-2011]Status: DisposedITAT Kolkata08 Feb 2017AY 2010-2011
Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 574/Kol/2014 Assessment Year : 2010-11 Hitt Holland Institute Of Traffic -Vs.- D.D.I.T. (Intl.T)-1, Technology B.V., Kolkata Kolkata. [Pan : Aabch 5694 R] (Respondent) (Appellant) For The Appellant : Shri S.K.Agarwal, Ar For The Respondent : Shri.G.Mallikarjuna, Cit(Dr) Date Of Hearing : 02.02.2017. Date Of Pronouncement : 08.02.2017. Order Per N.V.Vasudevan, Jm
For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri.G.Mallikarjuna, CIT(DR)
Section 143(3)Section 144C(13)
…h payment could not have been made for availing technical services and that the technology was never made available to the assessee. Reference was also made to the following other decisions laying down identical proposition United Helicharters (P) Ltd. (2013) 60 SOT 58 (Mumbai ITAT) Lloyds Register Industrial Services (India) (P.) Ltd. (2010) 36 SOT 293 (Mumbai ITAT). 31. The learned DR relied on the Directions of the DRP. After considering the rival contentions, we are of the view that the action of the DRP in directing the treat the sum of Euro 154655 as FTS cannot be sustained. A perusal of the invoice in thi…
