2018 (9) TMI 1811

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.... Ramana Kumar, Advocate Respondent by: Shri Srinivasa Rao, CIT-DR ORDER Duvvuru Rl Reddy, This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 16, Chennai dated 01.08.2017 relevant to the assessment year 2014-15. The ground raised by the assessee is that the ld. CIT(A) has erred in confirming the assessment of treating the mana....

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....e the Tribunal. The ld. Counsel for the assessee has submitted that the assessee has rendered only managerial services in assisting purchase and manufacturing and assistance on research and development. It was further submitted that the said services did not 'make available' the technical knowledge warranting it to be taxed under "fee for included services" and prayed for deleting the addition. Th....

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....his subsidiary company in India AVO Carbon India Pvt. Ltd. and the same was claimed as exempt under the article 12 of DTAA between India and US. The Assessing Officer has examined the service agreement between the two companies, wherein, it was found that the company had made available technical knowledge, experience, skill, knowhow etc. The assessee company contended that the AVO Carbon group com....

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.... not furnished any detailed, the nature of services that are included under managerial services along with details invoices. In view of the above and to give one more opportunity, we remit the matter back to the file of the Assessing Officer to consider the submissions, if any, and decide the issue in accordance with law after allowing an opportunity of being heard to the assessee. 6. Beyond th....