2019 (12) TMI 1637

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....s 2015-16 and 2016-17.  Since the issues in all these appeals are identical and similar, they are clubbed and heard together and common order is passed. For the sake of convenience, we shall take up the assessee's appeal in IT(IT)A No.1178/Bang/2017, the assessee has raised the grounds of appeal as under :  4.2 The learned CIT (Appeals) 12, Bangalore has erred in not appreciating that interest on refund of TDS is to be allowed as per CBDT Circular No.11 of 2016 dated 26.4.2016 read with the decision of the Supreme Court in the case of UOI V Tata Chemicals Ltd. (2014) 43 taxmann.com 240 (SC)." 2. The Brief facts of the case are that the assessee is an Indian Company engaged in the business of development and expo....

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.... has filed an appeal with the Tribunal. 3. At the time of hearing, the learned Authorised Representative submitted that the CIT (Appeals) has erred in treating the payment to non-resident as royalty and further CIT (Appeals) has not considered the exception to Section 9(1)(vi)(b) and 9(1)(vii)(b) of the Income Tax Act. The learned Authorised Representative also referred to the observations of the CIT (Appeals) and in particular the chart at para 4 of CIT (Appeals) order where the assessee has incurred expenses in respect of Web Hosting Services, Cloud Hosting Services, Cloud Space rentals and argued that the payments made to non-residents are not chargeable to tax under DTAA and filed Paper Book and judicial decisions to substantiate the....

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....r statistical purposes. 5. Similarly, the assessee filed appeals in IT(IT)A Nos. 1179 to 1191/Bang/2017 and the decision in the case of IT(IT)A No.1178/Bang/2017 is applied to these appeals also and are restored to the file of CIT (Appeals) with the above direction for fresh adjudication and allow the grounds of appeal of assessee for statistical purposes. 6. In the result, the assessee's appeals in IT(IT)A Nos. 1178 to 1191/Bang/2017 are allowed for statistical purposes. Order pronounced in the open court on 6th Dec., 2019. ============= Document 1 1.0 Exception to section 9(1)(vi)(b) / 9(1)(vii)(b) not examined by CIT(A) 1.1 1.2 The learned CIT(A) 12, Bangalore has erred in not appreciating that the payments ....