ACIT, CHENNAI V. Trademin International Pvt. Ltd., CHENNAI

ITA 1208/CHNY/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77343 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 09-06-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 31-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GURU BHASHYAM IRS
• Assessee Lawyers: S SRIDHAR
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , ! '# , $ !%' !& BEFORE DR. O.K. NARAYANAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER ./ I.T.A. NO.1208/MDS/2013 ( / ASSESSMENT YEAR : 2009-2010) THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE III(2), CHENNAI 600 034. ( #' /APPELLANT) VS M/S. TRADEMIN INTERNATIONAL PVT. LTD, NEW NO.6, OLD NO.18, 3 RD FLOOR, 4 TH LANE, NUNGAMBAKKAM HIGH ROAD, CHENNAI 600 034. [PAN:AABCT3765H] ( ()#' /RESPONDENT) / APPELLANT BY : SHRI. GURU BHASHYAM, IRS, JCIT. / RESPONDENT BY : SHRI. S. SRIDHAR, ADVOCATE /DATE OF HEARING : 09.06.2014 !' /DATE OF PRONOUNCEMENT : 09.06.2014. %* / O R D E R PER DR. O.K. NARAYANAN, VICE PRESIDENT THIS APPEAL FILED BY THE REVENUE RELATES TO THE AS SESSMENT YEAR 2009-2010. THIS APPEAL IS DIRECTED AGAINST ORDER OF THE COMMISSIONER I.T.A.NO1208/MDS/2013. :- 2 -: OF INCOME TAX (APPEALS) AT TRICHY, DATED 19.02.2013 . THE APPEAL ARISES OUT OF ASSESSMENT COMPLETED U/S. 143(3) OF T HE INCOME TAX ACT, 1961. 2. THE ONLY GROUND RAISED BY THE REVENUE IN THE PRESEN T APPEAL IS THAT THE COMMISSIONER OF INCOME TAX (APPEALS) HAS F AILED TO APPRECIATE THAT SERVICES RENDERED BY THE TWO NON-RE SIDENT COMPANIES FALL UNDER FEE FOR TECHNICAL SERVICES, AS PER SEC.9(1)(VII). 3. WE FIND THAT DECISION OF THE HONBLE SUPREME COURT RENDERED IN THE CASE OF GE INDIA TECHNOLOGY CENTRE PVT LTD VS. CIT 327 ITR 456 APPLIES FOR THE PRESENT CASE. THE HONBLE SUPREME COURT HAS HELD IN THE SAID CASE THAT DUTY OF DEDUCTION OF TAX AT SOUR CE DOES NOT ARISE WHERE REMITTANCES MADE BY AN ASSESSEE DOES NOT CONT AIN ANY ELEMENT OF INCOME TAXABLE IN INDIA. IN THE PRESENT CASE, T HE COMMISSIONER OF INCOME TAX (APPEALS) HAS RIGHTLY ARRIVED AT A CONCL USION THAT THE PAYMENT MADE BY THE ASSESSEE COMPANY DOES NOT GENER ATE ANY INCOME IN THE HANDS OF NON-RESIDENT PARTIES, TAXABL E IN INDIA. THEREFORE, WE UPHOLD THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS). 4. IN RESULT, THIS APPEAL FILED BY THE REVENUE IS DISM ISSED. I.T.A.NO1208/MDS/2013. :- 3 -: ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON MONDAY, THE 9 TH OF JUNE, 2014 AT CHENNAI. SD/- SD/- ( ! '# ) (VIKAS AWASTHY) $ !%' / JUDICIAL MEMBER ( . . . ) (DR. O.K. NARAYANAN) / VICE PRESIDENT DATED:9 TH JUNE, 2014. K.V #$ %& '& /COPY TO: 1. ( APPELLANT 2. / RESPONDENT 3. ) ( )/CIT(A) 4. ) /CIT 5. &*+ , /DR 6. +- . /GF.