TaxTMI 
TaxTMI 
2015 (3) TMI 1250
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....7 of DTAA between India & U.A.E. Even though CIT (A) held that Valentine Maritime (Gulf) LLC is entitled to tax benefits and since the assessee did not have PE in India the same is not taxable. 3. The learned CIT(A) erred in taxing reimbursement of survey charges of Rs. 1,47,35,736 received by the appellant from Arcadia Shipping Limited which were not earned within the territorial waters of India and hence not chargeable under the Act." Grounds of Revenue's Appeal: 1. On the facts and in the circumstances of the case and in law, the Id. CIT (A) has erred in directing the deletion of interest u/s. 234B. 2. The Appellant prays that the order of the Id. CIT (Appeals) on the above grounds be set aside and that of the Assessing Officer restored. 2. The Revenue has also filed additional grounds of appeal, which read as under: "1. On the facts and in the circumstances of the case and in law, whether the Id. CIT(A) has erred in direction the assessing officer to treat the assessee as eligible for the benefit of DTAA between India and UAE. 2. On the facts and in the circumstances of the case and in law, whether the Id. CIT(A) erred in direc....
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....of law arising from the facts which are on record in the assessment proceedings we fail to Re why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess the tax liability of an assessee." 3.3 As it can be seen from the above observations, it is in the entire discretion of the Tribunal to allow or not to allow new ground but in a case when Tribunal is required to consider a question of law arising from the facts, then the facts should be on record. Thus, finding no force in the arguments submitted by Ld. AR regarding admission of the additional grounds, the same are rejected and the additional grounds are admitted and we proceed to decide both the appeals as well as additional grounds. 4. The original ground No.1, raised by the Revenue was stated to be covered in favour of the assessee by the decision of Hon'ble Bombay High Court in the case of DIT (International Taxation) vs. NGG Network Asia LLC, wherein their Lordships of Hon'ble Bombay High Court following the decision of Hon'ble Uttrakhand High Court in the case of CIT vs. Sedco Forex International Drilling Co. Ltd. 264 ITR 320 have held that when a d....
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....thorities subordinate to him, in respect to the applicant and the said transaction. It is, therefore, obvious that; apart from whatever its persuasive value, it would be of no help to us. Hailing perused the order of the Advance Ruling Authority, we are not persuaded. Being the facts and circumstances are identical to that of the above case, respectfully following the Tribunal orders, we are of the considered opinion that the learned CIT(A) erred by confirming the order of the assessing officer when the assessee has submitted the copy of the certificate from the Min. of Finance and Industry of UAE to the effect that the assessee is qualified in terms of the DTAA between India and UAE as resident in the United Arab Emirates to enjoy the benefit of the said agreement, for the fiscal year 1997-98, pursuant to the provisions of Article 8 of the DTAA. In view of the above discussions, we set aside the impugned order of the learned CIT(A) and direct the assessing officer to give relief/benefit of DTAA with UAE." 5.1 Following the order of the Tribunal in assessee's own case and in the absence of any contrary material brought before us by the learned D.R aga....
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....he contract in the light of the provisions of Sec. 44BB which reads as under: "44BB. (1) Notwithstanding anything to the contrary contained in sections 28 to 41 and sections 43 and 43A, in the case of an assessee 83 [, being a non-resident.] engaged in the business of providing services or facilities in connection with, or supplying plant and machinery on hire used, or to be used, in the prospecting for, or extraction or production of, mineral oils, a sum equal to ten per cent of the aggregate of the amounts specified in sub-section (2) shall be deemed to be the profits and gains of such business chargeable to tax under the head "Profits and gains of business or profession" : Provided that this sub-section shall not apply in a case where the provisions of section 4~ or section 44D or section 115A or section 293A apply for the purposes of computing profits or gains or any other income referred to in those sections. The amounts referred to in sub-section (1) shall be the following, namely:- (a) the amount paid or payable (whether in or out of India) to the assessee or to any person on his behalf on account of the provision of service and facilities in conne....