TaxTMI 
TaxTMI 
TaxTMI 
2022 (9) TMI 1476
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....e facts of the case, the order passed by the Ld. CIT(A)-22, Kolkata is completely arbitrary, unjustified and illegal. 2. For that on the facts of the case, the order passed by the Ld. CIT(A) was wrong and dittoing the order of the AO where he has calculated short deduction u/s 201(1) amounting to Rs. 16,95,150/- and interest u/s 201(1A) amounting to Rs. 8,98,430/- which is completely arbitrary, unjustified and illegal. 3. For that on the facts of the case, the Ld. CIT(A) was wrong and dittoing the order of the AO and confirming the disallowance amounting to Rs. 1,69,51,501/- as payment made to M/s Web Structure Pte. Ltd. in Singapore for Royalty and Fee for Technical Services which is completely arbitrary, unjustified and illegal. ....
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....l engineering consultancy firm and the service were to be provided to the assessee company were in the nature of concept and schematic design, design development, detailed design and contract documentation, tender & recommendation and construction etc. During the year, the assessee paid a sum of Rs. 1,52,56,351/- to the said consultancy company as consultancy fee for providing the above services. The said company is a non-resident company and incorporated in Singapore and was not having any permanent establishment in India according to assesse. Since the recipient is non-resident and is not having any permanent establishment in India, the provisions of Section 195(1) of the Act are not applicable. According to AO, the assessee is liable to ....
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....submitted before us that since the assessee was not having any permanent establishment in India and was providing the service only from Singapore and therefore the provisions of Section 195 of the Act are not applicable. The Ld. A.R., at the outset, submitted that the issue is squarely covered in favour of the assessee by the decision of the coordinate bench in the assessee's sister concern case wherein the similar issue has been decided in favour of the sister concern by the Co-ordinate Bench of ITAT, Mumbai Benches in the case of DCIT vs. M/s Forum Homes pvt. Ltd. in ITA No. 5804/Mum/2018 for AY 2015-16 dated 04.10.2021. The Ld. Counsel for the assessee submitted that in the assessee's case also while providing any managerial/technical or....
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.... design have been provided to the assessee which can be applied by the assessee independently. The operative part is reproduced as under: "8. We have considered rival submissions in the light of decisions relied upon and perused the materials on record. Undisputedly, the assessee, at the relevant point of time, was developing a residential project at BKC. In connection with the development of such project, the assessee had availed certain technical/consultancy services from three nonresident entities located in Singapore. For availing such services, the assessee has paid certain amount to the non-resident entities. The short issue arising for consideration before us is, whether the payment made by the non-resident entities can be termed a....
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....In the facts of the present appeal, the payments made and the nature of services rendered are as under: 10. Thus, as could be seen, the scope of work is limited to various types of drawings and designs for the residential project being developed at BKC. On further verification of facts on record, it is evident that insofar as Arc Studio Architecture + Urbanism Pte Ltd is concerned, it will provide an illustrative site/roof plan showing all the components of the project, general landscape, recommendation and overall infrastructure elements, such as, entry driveways and service circulation, Diagram showing each of the major public at 1:200 scale, image board to describe the architectural character of the project etc. The scope of work also....
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....assessee, the non-resident entities have made available technical knowledge, know-how, processes to the assessee. However, no substantive material has been brought on record by him to back such conclusion. Even, before us, learned departmental representative has not brought any material to demonstrate that conditions of Article 12(4) have been fulfilled in the facts of the present case. In view of the aforesaid we do not find any valid reasons to interfere with the decision of learned Commissioner (Appeals). Accordingly, we uphold the order of learned Commissioner (Appeals) on the issue by dismissing ground raised. 13. In view of our decision in Ground No. 1, Ground No. 2 has become academic, insofar as, the present appeal is concerned. ....