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“fees for technical services”

International TaxSection 9(1)(vii)Section 9(1)(vii)1,408 judgments

The decision most relied on for fees for technical services is Engineering Analysis Centre of Excellence (P) Ltd. v. CIT (432 ITR 471), cited in 914 judgments on BharatTax.

Leading authorities on fees for technical services

Engineering Analysis Centre of Excellence (P) Ltd. v. CIT
432 ITR 471 · 2021 · Supreme Court
914
citing judgments

Payments for the supply or use of computer software, where there is no transfer of copyright but only a right to use the copyrighted product, are generally considered business profits and not 'royalty' or 'fees for technical services' under the Income Tax Act, 1961 or relevant DTAAs. This principle also applies to transponder fees, which are not taxable as royalty.

CIT v. De Beers India Minerals (P.) Ltd.
346 ITR 467 · 2012 · High Court
371
citing judgments

For fees for technical or consultancy services to 'make available' technical knowledge or know-how under a DTAA, the service must transmit such knowledge, allowing the recipient to derive an enduring benefit and utilize it independently in the future.

DIT v. Nokia Networks OY
358 ITR 259 · 2013 · High Court
276
citing judgments

Payments for the supply of software along with telecom equipment are not in the nature of royalty if they are for the use of a copyrighted article, not the copyright itself. Such payments are not taxable in India in the absence of a Permanent Establishment (PE).

DIT v. Infrasoft Ltd.
39 Taxmann.com 88 · 2013 · High Court
269
citing judgments

Payments for the use of copyrighted software, without the transfer of any rights in the underlying copyright itself, do not constitute 'royalty' under the Income-tax Act or tax treaties. Such payments are often treated as business income, taxable only if a permanent establishment exists.

CIT v. Siemens Aktiongesellschaft
310 ITR 320 · 2009 · High Court
259
citing judgments

Reimbursements of actual expenses without any profit element are not taxable income. Additionally, mere amendments to the Income-tax Act do not override the provisions of Double Taxation Avoidance Agreements (DTAAs).

Skycell Communications Ltd. v. DCIT
251 ITR 53 · 2001 · High Court
253
citing judgments

Technical services involve human intervention and expertise, not just routine or machine-based operations. Routine customer support and standard facility provision through technology do not constitute technical services under the Act.

Transmission Corporation of Andhra Pradesh v. CIT
239 ITR 587 · 1999 · Supreme Court
243
citing judgments

The Supreme Court lays down principles for deducting tax at source (TDS) under Section 195 on payments to non-residents, including aspects of income deemed taxable in India and the application of Double Taxation Avoidance Agreements (DTAAs) under Section 90.

ONGC v. CIT
376 ITR 306 · 2015 · Supreme Court
241
citing judgments

Income derived by a non-resident for services related to mineral oil operations, falling under the presumptive taxation regime of Section 44BB, cannot simultaneously be treated as fees for technical services under Section 9(1)(vii). The specific presumptive provisions override the general FTS definition, particularly when DTAA applies.

Judgments citing fees for technical services

K D Lite Developers Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, TDS Circle 1(3), Mumbai

ITA 5356/MUM/2024[2019-20]Status: DisposedITAT Mumbai27 Nov 2024AY 2019-20

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

that reimbursement of expenses cannot be considered to be in the nature of income and therefore, it is not income by way of fees for technical services. It was further held that when a particular amount of expenditure is incurred and that sum is reimbursed as such, that cannot ... part of it in the nature of income. Any payment, in order to be brought within the scope of income by way of fees for technical services under section 9(1)(vii) should, be or have at least some elements of income in it. Such payment should involve some compensation

K D Lite Developers Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, TDS Circle 1(3), Mumbai

ITA 5354/MUM/2024[2020-21]Status: DisposedITAT Mumbai27 Nov 2024AY 2020-21

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

that reimbursement of expenses cannot be considered to be in the nature of income and therefore, it is not income by way of fees for technical services. It was further held that when a particular amount of expenditure is incurred and that sum is reimbursed as such, that cannot ... part of it in the nature of income. Any payment, in order to be brought within the scope of income by way of fees for technical services under section 9(1)(vii) should, be or have at least some elements of income in it. Such payment should involve some compensation

K D Lite Developers Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, TDS Circle 1(3), Mumbai

In the result, all the five appeals filed by the assessee are allowed

ITA 5325/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

that reimbursement of expenses cannot be considered to be in the nature of income and therefore, it is not income by way of fees for technical services. It was further held that when a particular amount of expenditure is incurred and that sum is reimbursed as such, that cannot ... part of it in the nature of income. Any payment, in order to be brought within the scope of income by way of fees for technical services under section 9(1)(vii) should, be or have at least some elements of income in it. Such payment should involve some compensation

K D Lite Developers Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, TDS Circle 1(3), Mumbai

In the result, all the five appeals filed by the assessee are allowed

ITA 5305/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Nov 2024AY 2016-17

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

that reimbursement of expenses cannot be considered to be in the nature of income and therefore, it is not income by way of fees for technical services. It was further held that when a particular amount of expenditure is incurred and that sum is reimbursed as such, that cannot ... part of it in the nature of income. Any payment, in order to be brought within the scope of income by way of fees for technical services under section 9(1)(vii) should, be or have at least some elements of income in it. Such payment should involve some compensation

Vodafone Essar Mobile Services Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal is allowed

ITA 5146/DEL/2011[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Mumbai26 Nov 2024

Bench: Shri Narendra Kumar Billaiya & Shri Rahul Chaudhary

For Appellant: RespondentFor Respondent: Shri Ketan Ved/ Ninad Patade
Section 194Section 194HSection 194JSection 9(1)(vii)

held that Data Link transfer does not require any human intervention and charges received or paid on account of this is not fees for technical services as envisaged in Section 1941 read with Section 9(1)(vii) read with Explanation-2 of the Act. In case before us, the assessee ... same should not be disallowed u/s. 40(a)(ia) of the Act as the said payment would tantamount to rendering fee for technical services" in terms of Section 194) of the Act. The assessee gave a detailed written submissions explaining the entire modus operandi as under:- 1. Roaming facility

Vodafone Essar Mobile Services Ltd., New Delhi vs. JCIT, New Delhi

In the result, the appeal is partly allowed

ITA 5145/DEL/2011[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Mumbai26 Nov 2024
For Appellant: RespondentFor Respondent: Ms. Vatsala Jha (PCIT)
Section 194Section 194HSection 194JSection 9(1)(vii)

held that Data Link transfer does not require any human intervention and charges received or paid on account of this is not fees for technical services as envisaged in Section 1941 read with Section 9(1)(vii) read with Explanation-2 of the Act. In case before us, the assessee ... same should not be disallowed u/s. 40(a)(ia) of the Act as the said payment would tantamount to rendering fee for technical services" in terms of Section 194) of the Act. The assessee gave a detailed written submissions explaining the entire modus operandi as under:- 1. Roaming facility

Vodafone Essar Mobile Services Ltd., New Delhi vs. JCIT, New Delhi

In the result, the appeal is partly allowed

ITA 5143/DEL/2011[2008-09 (F.Y.-2007-08)]Status: DisposedITAT Mumbai26 Nov 2024

Bench: Shri Narendra Kumar Billaiya & Shri Rahul Chaudharyassessment Year: 2003-04 Assessment Year: 2011-12 Vodafone Mobile Assistant Commissioner Services Limited Of Income Tax Circle C-45, 51(1) Okhla Indusrial Area, Vs. Aayakar Bhawan, Phase Ii, Distt. Centre, New Delhi- 110020 Laxmi Nagar, Pan: Aaacs4457Q New Delhi. Appellant : Respondent Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Vodafone Mobile Joint Commissioner Of Services Limited Income Tax Circle 51(1) C-45, Aayakar Bhawan, Okhla Indusrial Area, Vs. Distt. Centre, Phase Ii, Laxmi Nagar, New Delhi- 110020 New Delhi. Pan: Aaacs4457Q Appellant : Respondent

For Appellant: RespondentFor Respondent: Ms. Vatsala Jha (PCIT)
Section 194Section 194HSection 194JSection 9(1)(vii)

held that Data Link transfer does not require any human intervention and charges received or paid on account of this is not fees for technical services as envisaged in Section 1941 read with Section 9(1)(vii) read with Explanation-2 of the Act. In case before us, the assessee ... same should not be disallowed u/s. 40(a)(ia) of the Act as the said payment would tantamount to rendering fee for technical services" in terms of Section 194) of the Act. The assessee gave a detailed written submissions explaining the entire modus operandi as under:- 1. Roaming facility

Shell International B.V., Mumbai vs. The ACIT, Circle (International Taxation-1), Ahmedabad

In the result, Ground No. 10 of the assessee’s appeal is allowed

ITA 688/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad25 Nov 2024AY 2020-21

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 153

Exploration and Production India Limited (BGEPIL) and Shell Energy Marketing & Trading India Private Limited (SEIMTIPL) for CHR Recruitment fees as Fees for Technical Services (FIS) under Article 12 of India Netherlands Double Taxation Avoidance Agreement (DTAA or Tax Treaty). 4. The learned AO has erred on the facts ... services, although the services are different, however, the legal contention that in the instant facts the services do not qualify as fee for technical services, since the services do not “make available” technology to the recipient of services has been upheld in favour of the assessee in the order passed

Piramal Capital and Housing Finance Limited, Mumbai vs. Assistant Commissioner of Income Tax TDS - 2 (1), Mumbai

Accordingly, in terms of paragraph 13 & 17 above, all the four appeals preferred by the Assessee are allowed

ITA 2351/MUM/2024[AY 2017-18]Status: DisposedITAT Mumbai25 Nov 2024

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Yogesh Thar, Shri RonakFor Respondent: Ms. Madhu Malati Ghosh &
Section 191Section 193Section 194Section 194ASection 201Section 201(1)

whether such a fees paid to the arranger can be termed as "interest" within the meaning of section 2(28A) or "fees for technical services for service" within the meaning of section 9(1)(vii). 10. The definition of "interest" u/s 2(28A) reads as under:- "interest" means interest payable

Piramal Capital and Housing Finance Limited, Mumbai vs. Assistant Commissioner of Income Tax TDS - 2 (1), Mumbai

Accordingly, in terms of paragraph 13 & 17 above, all the four appeals preferred by the Assessee are allowed

ITA 2348/MUM/2024[AY 2018-19]Status: DisposedITAT Mumbai25 Nov 2024

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Yogesh Thar, Shri RonakFor Respondent: Ms. Madhu Malati Ghosh &
Section 191Section 193Section 194Section 194ASection 201Section 201(1)

whether such a fees paid to the arranger can be termed as "interest" within the meaning of section 2(28A) or "fees for technical services for service" within the meaning of section 9(1)(vii). 10. The definition of "interest" u/s 2(28A) reads as under:- "interest" means interest payable

Piramal Capital and Housing Finance Limited, Mumbai vs. Assistant Commissioner of Income Tax TDS - 2 (1), Mumbai

Accordingly, in terms of paragraph 13 & 17 above, all the four appeals preferred by the Assessee are allowed

ITA 2347/MUM/2024[AY 2019-20]Status: DisposedITAT Mumbai25 Nov 2024

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Yogesh Thar, Shri RonakFor Respondent: Ms. Madhu Malati Ghosh &
Section 191Section 193Section 194Section 194ASection 201Section 201(1)

whether such a fees paid to the arranger can be termed as "interest" within the meaning of section 2(28A) or "fees for technical services for service" within the meaning of section 9(1)(vii). 10. The definition of "interest" u/s 2(28A) reads as under:- "interest" means interest payable

Piramal Capital and Housing Finance Limited, Mumbai vs. Assistant Commissioner of Income Tax TDS - 2 (1), Mumbai

Accordingly, in terms of paragraph 13 & 17 above, all the four appeals preferred by the Assessee are allowed

ITA 2345/MUM/2024[AY 2020-21]Status: DisposedITAT Mumbai25 Nov 2024

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Yogesh Thar, Shri RonakFor Respondent: Ms. Madhu Malati Ghosh &
Section 191Section 193Section 194Section 194ASection 201Section 201(1)

whether such a fees paid to the arranger can be termed as "interest" within the meaning of section 2(28A) or "fees for technical services for service" within the meaning of section 9(1)(vii). 10. The definition of "interest" u/s 2(28A) reads as under:- "interest" means interest payable

DCIT (It) -3.1.2, Income Tax Office, Kautiliya Bhawan vs. Linklaters and Paines, Mumbai

In the result, appeal filed by the department is accordingly dismissed having become infructuous

ITA 5116/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Nov 2024AY 2014-15

Bench: Shri. Narendra Kumar Billaiya & Shri. Raj Kumar Chauhandcit (It) 3.1.2 Vs. Linklaters & Paines Room No.603, 6Th Floor, Kautilya C/O – Deloitte Haskins & Sells, Bhavan, Mumbai – 400051. Tower 3, 28Th - 30Th Floor, Indiabulls Finance Centre, Senapati Bapat Marg, Mumbai. Pan: Aabfl2160M (Appellant) (Respondent)

Section 115Section 250Section 9Section 9(1)(vii)

having any permanent establishment in term of Article — 5(2)(k)(i), without considering that the receipts of the assessee is fees for technical services as per meaning of section 9(1)(vii), Explanation 2 and therefore is taxable on gross basis under section 1154 of the Income ... justified in holding that receipts from consultancy services and reimbursement does not fall in the category of fee for technical services under India-UK DTAA, without considering that the provision of DTAA between India and UK are not available fo the assessee as it is not a “person

Dae Won Kang Up Co Ltd, Tiruvallur vs. DCIT International Taxation - 1(1), Chennai

The appeal stands partly allowed in terms of our above order

ITA 1446/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Nov 2024AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1446/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) Dae Won Kang Up Co Limited Dcit C/O. Daewon India Autoparts Private Ltd. International Taxation-1(1) बनाम/ Survey No.477 & 489, No.99, Chennai. Vs. Papparambakkam Village, Tiruvalluvar Tk.- 602 025. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcd-7280-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Dr. M.S. Vasan (Advocate) & Dr. Divya Abhishek (Ca) - Ld. Ars " थ"कीओरसे/Respondent By : Shri Ashwin D Gowda (Addl. Cit) - Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 22-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024

For Appellant: Dr. M.S. Vasan (Advocate) &For Respondent: Shri Ashwin D Gowda (Addl. CIT) - Ld. Sr. DR
Section 143(3)

stated to be engaged in manufacturing of suspension springs and seats. During assessment proceedings, it transpired that the assessee received ‘royalty income’ and ‘fees for technical services’ which was offered to tax. However, the assessee received corporate guarantee fees for Rs.127.61 Lacs during the year which was claimed ... commercial benefit. The guarantee has been extended on behalf of its subsidiaries from which the assessee is earning royalty income and fees for technical services. Therefore, extending this guarantee for the benefit of subsidiaries would be in the interest of the assessee entity. Viewed from this angle, such fees

Cheran Machines India Private Limited, Coimbatore vs. DCIT, Corp Circle -1, Coimbatore

The appeal stand allowed in terms of our above order

ITA 1039/CHNY/2024[2014-15]Status: DisposedITAT Chennai18 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1039/Chny/2024 (िनधा"रण वष" / Assessment Year: 2014-15) M/S. Cheran Machines India Pvt. Ltd. Dcit 142/3, Main Road, Bharathi Street, Corporate Circle-1 बनाम Chinnavedempatti, Coimbatore. / Vs. Udayampalayam Main Road, Coimbatore-641 049. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-3388-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Bhupendran (Advocate)-Ld. Ar ""थ"कीओरसे/Respondent By : Ms.R. Anita (Addl.Cit)-Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 29-08-2024 घोषणाकीतारीख /Date Of Pronouncement : 18-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Bhupendran (Advocate)-Ld. ARFor Respondent: Ms.R. Anita (Addl.CIT)-Ld. DR
Section 195Section 201(1)Section 9Section 9(1)

Without prejudice to other grounds of appeal, the First Appellate Authority and the Assessing Officer erred in not properly construing the scope of "Fees for Technical Services" appearing in Section 9 of the Income Tax Act, given the context and the nature of transaction carried out by the Appellant with ... required on the same u/s 195. However, Ld. AO held that the services were technical services and the payment was nothing but ‘fees for technical services’. The work of payee would require technical expertise and therefore, the same would be taxable u/s 9(1). The same would also be covered

Mma Offshore Asia Vessel Operations Pte Ltd., Singapore vs. CIT (International Taxation)-3, Mumbai

ITA 2567/MUM/2024[2020-21]Status: DisposedITAT Mumbai08 Nov 2024AY 2020-21

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sunil Kumar Singh, Hon'Ble

For Appellant: Shri Nitesh Joshi/Punit Lohiya, A/RsFor Respondent: Shri Vivek Perampurna, D/R
Section 142(1)Section 195Section 263

dated 1 July 2015, held that that in view of specific exclusion of 'mining or like project' from the definition of fees for technical services ('FTS'), the services or manpower provided to render technical services which is directly and inextricably linked with prospecting, extraction or production of mineral oils, will ... rate of 4% (exclusive of surcharge and health and education cess). Taxability under the India-Singapore tax treaty Taxability of revenues as Fees for Technical Services ('FTS') under the tax treaty Article 12 of the treaty defines FTS as: "Payments of any kind to any person in consideration

Mma Offshore Asia Vessel Operations Pte Ltd., Singapore vs. CIT (International Taxation)-3, Mumbai

ITA 2566/MUM/2024[2019-20]Status: DisposedITAT Mumbai08 Nov 2024AY 2019-20

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sunil Kumar Singh, Hon'Ble

For Appellant: Shri Nitesh Joshi/Punit Lohiya, A/RsFor Respondent: Shri Vivek Perampurna, D/R
Section 142(1)Section 195Section 263

आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON

Cadmatic Oy, Mumbai vs. ACIT International Circle, 2 (1) (1), Mumbai

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1799/MUM/2022[2019-20]Status: DisposedITAT Mumbai07 Nov 2024AY 2019-20

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sunil Kumar Singh, Hon’Ble

For Appellant: Shri Suresh Joshi, A/RFor Respondent: Shri Arun Kumar, Sr. D/R
Section 143(3)Section 195

making an addition of Rs.3,94,86,608/- being amount received on sale of software to Indian Companies by treating the same as fees for technical services without appreciating the fact that the assessee has not rendered any technical services by selling the software to the Indian Companies. Thus ... failed to appreciate that the amount received by the appellant from the Indian Companies on sale of software is not a fee for technical services and the same does not attract TDS provisions as per section 195 of the Act. Thus, the said payment cannot be treated as Income taxable

M/S Model Exim, Kanpur vs. The Principal Commissioner of Income Tax (Central), Kanpur

In the result, the appeal of the assessee is allowed

ITA 137/LKW/2022[2011-12]Status: DisposedITAT Lucknow05 Nov 2024AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriam/S. Model Exim Pcit (Central) V. 624-C, Defence Colony, 7/81-B, Tilak Nagar, Jajmau, Kanpur-208010. Kanpur. Pan:Aadfm6163H (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 29 10 2024 Date Of Pronouncement: 05 11 2024 O R D E R

For Appellant: Shri Swaran Singh, C.AFor Respondent: Smt Namita S. Pandey, CIT(DR)
Section 139Section 153CSection 153DSection 263Section 263(1)

under: The following income deemed to accrue or arise in India: Page 10 of 24 (vii). Income by way of fees for technical services payable by (a). the Government; or (b) a person who Is a resident, except where the fees are payable in respect of services utilized ... income from any source in India: (Provided that nothing contained in this clause shall apply in relation to any income by way of fees for technical services payable in pursuance of an agreement made before the Ist day of April 1976, shall be deemed to have been made before

Assistant Commissioner of Income Tax 6(1)(1), Mumbai vs. Cma Cgm Agencies India Private Limited, Pune

In the result, the appeal filed by the Revenue is dismissed

ITA 585/MUM/2024[2014-15]Status: DisposedITAT Pune05 Nov 2024AY 2014-15

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.585/Mum/2024 िनधा"रण वष" / Assessment Year: 2014-15 Cma Cgm Agencies Acit, Circle-6(1)(1), Mumbai Vs. India Private Limited, 407, City Tower, Boat Club Road, Pune- 411001. Pan : Aadcc3951G Appellant Respondent Revenue By : Shri Prakash L. Pathade Assessee By : Mahenov Thakkar Date Of Hearing : 01.10.2024 Date Of Pronouncement : 05.11.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 14.12.2023 Passed By Ld. Commissioner Of Income Tax (Appeals)-13, Pune [‘Cit(A)’] For The Assessment Year 2014-15. 2. The Revenue Has Raised The Following Grounds Of Appeal :- “1. Whether On The Facts & Circumstance Of The Case & In Law The Ld. Cit(A) Erred In Directing The Ao To Delete The Addition Of Rs.9,06,53,035/- Made By Ao On Account Of Expenditure For It Service Charges U/S 40(A)(Ia) Of The It Act, 1961 Treating Such Expense Incurred By The Assessee Company As Fees For Technical Services/Royalty?

For Appellant: Mahenov ThakkarFor Respondent: Shri Prakash L. Pathade
Section 143(1)Section 143(2)Section 40

that the order passed by ld. CIT(A) is not correct and requested to treat the payment of Rs.9,06,53,035/- as fees for technical services, 4 liable for TDS and consequently requested to set-aside the order passed by Ld CIT(A) & confirm the order passed