2019 (1) TMI 864

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....is Appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 16th October, 2015 passed by the Income Tax Appellate Tribunal (the Tribunal). This appeal relates to Assessment Year 2009-10. 2. Although numerous questions have been raised, the only issue which arises for consideration and which is pressed by the Revenue is as under : (i) Whether on the facts and....

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....d. underwater inspection, installation and pipeline repairs etc. These services according to the appellant were in the nature of routine repair maintenance and installation of pipelines. Thus, while making the payment to M/s. ONGC Ltd. the respondent assessee have deducted tax under Section 194C of the Act. However, the Assessing Officer was of the view that these services are technical in nature ....

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....ontract for work and income tax will have to be deducted from such payment under Section 194C of the Act. (c) Being aggrieved, the Revenue filed further appeal to the Tribunal. By the impugned order dated 16th October, 2015, the Tribunal upheld the view of the CIT(A) and dismissed the Revenue's appeal. (d) It is not disputed before us that the CBDT Circular No.681/94 dated 3rd March, 199....

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....nt to AOSPL were in the nature of fees for technical services. Thus, leading to an order dated 31st March, 2011 under Section 201 of the Act. (b) Being aggrieved, the respondent filed an appeal to the CIT(A). By an order dated 28th February, 2013, the CIT(A) on consideration of the nature of services concluded that the service provided by AOSPL is akin to that of C&F agent. The scope of work wa....