2013 (12) TMI 951

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....u/s. 195 of the Act, was liable to be deducted on the transponder fees for the usage of the satellite of the foreign company, for the business carried out in India.      2. The Ld. CIT(A)'s order is perverse in law and on facts and deserves to be set aside.      3. The appellant prays that the order of CIT(A) on the above grounds be set aside and that of the AO restored. The appellant craves leave to amend or alter any ground or add a new ground that may be necessary." 2. The issue relates to addition of Rs.1,52,58,125/- an amount paid by the assessee as transponder fee which was paid to non-resident entity. According to AO assessee was under an obligation to withhold tax under the provisions....

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....statute. She, therefore, submitted that the appeal should be decided in favour of the revenue. 4. On the other hand, Ld. AR has placed before us a copy of order of Mumbai Tribunal "L" Bench in the case of Channel Guide India Ltd. v. Asstt. ACIT (2012) 25 taxmann.com 25 (Mum) and copy of the same was also given to Ld. Dr. He submitted that in the aforementioned decision the Tribunal has considered those amendments and facts of the assessee's case are similar. Therefore, he submitted that the order passed by ld. CIT(A) should be upheld. 5. In the rejoinder it was submitted by Ld. DR that in the aforementioned decision in the case Channel Guide India Ltd. (supra), though the aforementioned amendment has been considered but simultaneously....