2007 (4) TMI 178

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by an order dated 28th June, 2005 passed by the Income Tax Appellate Tribunal, Delhi Bench F in ITA Nos.1629 to 1636(Del)/2001 and ITA Nos.1657 to 1664(Del)/2001 relevant for the assessment years 1990-91 to 1997-98. 2. The assessee is running a hotel under the name and style of Hyatt Regency at Bhikaji Cama Place, New Delhi. The assessee entered into an agreement with M/s Hyatt of Hong Kong Lt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tax Act, 1961 since the expatriates were being paid a fee for rendering technical services. 4. On 23^rd September, 1998 a survey was conducted in the office premises of the assessee and the Assessing Officer was of the view that the assessee had short deducted tax on the per diem payments. The short deduction was worked out and the assessee paid the entire short deduction as well as interest t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ficer and that there was no question of the assessee having misrepresented any facts or concealed any facts from the Assessing Officer. It was submitted that the Department took the view that the per diem payment was a fee for technical services but after the survey, the Department appears to have changed its stand and come to the conclusion that the per diem payment was by way of salary. 7. On....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eason for the Revenue to levy penalty upon the assessee. Accordingly the penalty levied by the Assessing Officer as well as by the Commissioner of Income Tax (Appeals) was deleted. 8. From the facts that we have narrated above, it appears that no substantial question of law arises for our consideration. The assessee's case clearly appears to be based on the various No Objection Certificates iss....