2016 (8) TMI 552

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....ner of Income-Tax ORDER A. Mohan Alankamony (Accountant Member) 1. This appeal is filed by the assessee aggrieved by the order of the learned Commissioner of Income-tax (Appeals)-6, Chennai, dated April 17, 2015, in I. T. A. No. 92/ CIT(A)-6/2009-10 passed under sections 143(3) and 250(6) of the Income- tax Act, 1961. 2. The assessee has raised several grounds in its appeal, however, t....

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....ember 5, 2009. During the course of assessment proceedings, the learned Assessing Officer noticed that the assessee had paid a sum of Rs. 20,99,648 to M/s. Consequence Australia Pty. Ltd., Australia, for purchase of database. However, the assessee has not deducted any TDS on the aforesaid amount. Therefore, the learned Assessing Officer by invoking the provisions of section 40(a)(i) disallowed Rs.....

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...., though the invoices project it as a sale. Therefore, the assessee's purchase of database is a technical service availed of and, accordingly, falls within the ambit of section 9 of the Act. Consequently, the assessee being the remitter of the amount, is required to withhold the necessary tax under section 195. As the assessee failed to do so, the Assessing Officer has rightly invoked the prov....