2022 (7) TMI 1418

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....nds of appeal. "Based on the facts and circumstances of the case and in law, Scania CV AB (hereinafter referred to as ''the Company" or "the Appellant'), respectfully craves leave to prefer an appeal under section 253 of the Income-tax Act, 1961 ("the Act") against the order passed by the learned Assessing Officer (hereinafter referred to as the "learned AO" or "Ld. AO") dated October 25, 2018 under section 143(3) read with section 144C(13) of the Act pursuant to the directions dated September 17, 2018 issued by the DRP u/s 143(3) read with Section 144C(5) of the Act ('the Impugned order') inter-alia on the following grounds: General: 1. Impugned order of Ld. AO and directions of Ld. DRP are ba....

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....ating penalty proceedings u/s 271(1)(c) of the Act. The Appellant submits that each of the above grounds is independent and without prejudice to one another. The Appellant craves leave to add, alter. amend, vary, omit or substitute any of the aforesaid grounds of appeal at any time before or at the time of hearing of the appeal, so as to enable the Hon'ble Tribunal to decide on the appeal in accordance with the law." 2. At the outset, the Ld.AR submitted that the only issue alleged before this Tribunal is non-deduction of TDS on reimbursement of salary expenses made on behalf of the seconded employees as fee for technical services. 2.1 The Ld.AR submitted that TDS has been deducted on the entire salary paid by as....

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.... submitted that identical issue has been considered at length and in detail in the above decisions. The Ld.AR referred to the recent decision of Hon'ble Karnataka High Court in case of M/s. Flipkart Internet Pvt. Ltd. vs. DCIT (IT) (supra) wherein Hon'ble Court observed as under: "(viii) The Revenue has relied upon the judgment of the Apex Court in C.C., C.E. & S.T.-Bangalore (Adjudication) etc. v. M/s.Northern Operating Systems Pvt. Ltd.12 where the Apex Court has interpreted the concept of a secondment agreement taking note of the contemporary business practice and has indicated that the traditional control test to indicate who the employer is may not be the sole test to be applied. The Apex Court while construing a contract wher....