TaxTMI 
TaxTMI 
2019 (7) TMI 1978
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....ther and are being disposed of by way of this common order for the sake of convenience. 2. The grounds raised by the assessee for Assessment Year 2013-14 in ITA No. 97/Bang/2018 are as under. "1. That the order passed by the learned Commissioner of Income-Tax in so far it is prejudicial to the interests of the appellant is bad and erroneous in law and against the facts and circumstances of the case. 2. That the learned Commissioner of Income Tax (Appeals) erred in law and on facts in holding that the appellant is required to deduct tax at source u/s 195 of the Act on the payments made to non-resident professionals and since the tax has not been deducted at source, the same has to be disallowed u/s 40(a)(i) of the Act. 3. That the l....
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....s 35(2AB) of the Act. 4. That the learned Commissioner of Income Tax (Appeals) ought to have allowed a deduction of Rs. 5,21,40,716 u/s 35(2AB) of the Act. Each of the above grounds is without prejudice to one another and the appellant craves leave of the Hon'ble Income Tax Appellate Tribunal to add, delete, amend or otherwise modify one or more of the above grounds either before or at the time of hearing of this appeal." 4. It is submitted by ld. AR of assessee that in para 4.3 of his order for Assessment Year 2013-14, it is noted by ld. CIT(A) that the submissions of the assessee have duly been considered. He submitted that in the same para, it is observed by ld. CIT(A) that since the nature of these payments being FTS/FIS has be....
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....d. As per the invoices produced by the appellant, the payments of Rs 3,02,73,698/- have been made for certain professional services and legal services provided by non-residents situated in USA. In /all addition payments of Rs 37,98,022/- have been made on account of certain sales commission. to non-residents situated in France. Since the nature of these payments being FTS/FIS has not been disputed by the appellant, so this issue does not require any further discussion. This is also not disputed that these services make available the technical knowledge to appellant in India. So the only issue which is required to be adjudicated is whether tax at source was required to be deducted under section 195 in relation to payments for FTS/FIS or not.....