TaxTMI 
TaxTMI 
2014 (8) TMI 796
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....ccomplishment for carrying one or more branches of petroleum, natural gas, coal and chemicals. The assessee filed its return of income for A.Y. 2004-05 on 17- 03-2006 declaring total income of Rs. 21,91,978/-. The case was selected for scrutiny and thereafter the assessment was framed u/s. 143(3) vide order dated 29-12-2006 and the total income was determined at Rs. 4,16,56,756/-. Aggrieved by the order of AO, assessee carried the matter before the Ld. CIT(A). Ld. CIT(A) vide order dated 31-03-2010 granted partial relief to the assessee. Aggrieved by the aforesaid order of Ld. CIT(A), Assessee is now in appeal before us and raised following grounds:- "1. The Ld. CIT(A), Gandhinagar, Ahmedabad [hereinafter referred to as CIT(A)] has erred....
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....ture of consultancy and were technical in nature. He was further of the view that the facts in the case in the year under appeal were similar to earlier years and therefore the payment received by the assessee were in the nature of "fees for technical services" and they fall within the Article 12 of India-Netherland DTAA. He accordingly rejected the submissions of the assessee and upheld the order of AO. Aggrieved by the order Ld. CIT(A), Assessee is now in appeal before us. 5. Before us, at the outset Ld. AR submitted that on identical facts in assessee's own case for A.Y. 2003-04 in ITA No. 1150/Ahd/2007, the issue was before Hon'ble Tribunal and the same was decided in favour of the assessee by Hon'ble Tribunal vide order dated 07/08/....
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....dgments. We are aware of those findings, but those resolve around the facts of those cases. However if we apply that logic then a person with the basic knowledge can become expert in a long time of 10 years. Even in medical field in 10 years period a student become super specialist. So the exact nature of the knowledge can only be ascertained by examining the documents or designs or the information handed over by the appellant (SIBV) to those Hazira entities. What were the contents of those documents; according to us. yet to be examined. The terms such as "commercial support, "Logistic", Public-affairs' Human resources' etc, as listed by the appellant are very general in nature. By the nomenclature of the services, as listed above, it is no....
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.... reimbursed to the assessee and disbursement to sub-contractor were in connection to the services rendered and they assume the same character as the main consideration and are therefore taxable in the same proportion as per applicable rates. He accordingly considered the revenue earned on account of reimbursement of expenses to be Rs. 82,80,290/- and accordingly made the addition. Aggrieved by order of AO, Assessee carried the matter before Ld. CIT(A). Ld. CIT(A) decided the issue by holding as under:- "3.4 The matter has been considered. Whether in context of domestic taxation laws or international laws, reimbursement of an expense on actual basis, under a contract, does not have a profit element and consequently is not taxable, is reas....
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.... sample documents which are also not complete. 3.6. In my view, to claim the receipts as reimbursement, the appellant had to prove that 1) The expenses in question had been initially incurred by the appellant. 2) The expenses in question have been incurred in connection with the assignment undertaken as per the contract and therefore, should have had the nexus with the services being rendered by the appellant to their party. 3) The expenses should be of the types which are covered by the exclusionary clause talking of the direct payments on actual basis, e.g. Article 2.6. etc. 3.7 Unless the appellant leads the Assessing Officer through these motions for each and every receipts claimed, the exclusion merely on the basis of lo....
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....mitted that since the facts of the case in the year under appeal are identical to that of earlier years, the addition made by AO be deleted. Ld. DR on the other hand supported the order of AO and Ld. CIT(A). 10. We have heard the rival submissions and perused the material on record. We find that ld. CIT(A) while upholding the order of AO has held that the facts in the case are identical to that of earlier years. We further find Co-ordinate Bench of Tribunal while deciding the appeal of the assessee in ITA Nos. 1150/Ahd/2007 for 2003-04 at page 26 decided the issue in favour of Assessee by holding as under:- "6. Regarding Ground No.2, we have noted that this ground was not decided by learned CIT(A) and that question of claim of reimbur....