TaxTMI 
TaxTMI 
2024 (3) TMI 611
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....sekar (Advocate)-Ld. AR For the Respondent : Shri AR. V. Sreenivasan (Addl.CIT)- Ld. Sr. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. The grievance of the assessee in aforesaid appeals for Assessment Year (AY) 2016-17 is demand raised by Ld. AO u/s 201(1) / 201(1A) of the Income Tax Act In view of the fact that the assessee failed to deduct Tax at source (TDS) on certain foreign paymen....
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.... Avoidance Agreement (DTAA) with respective countries. The Ld. AR submitted that though elaborate arguments, in this regard, were made before first appellate authority, the same were not considered by Ld. CIT(A). The Ld. Sr. DR, on the other hand, submitted that this plea was not taken by the assessee before Ld. AO. The Ld. Sr. DR also submitted that the services would fall under 'Fees for Technic....
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....s for Technical Services' (FTS). The assessee also submitted that 'make available' clause was not satisfied. It was also pointed out that the amount of Rs. 34.22 Lacs includes official filing fees paid to the Government of respective foreign countries for registration of IPR and reimbursement of expenses incurred by such non-resident professional. However, Ld. AO noted that the amount of Rs. 34.22....
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....nclude legal services. 5. The Ld. CIT(A), without considering the plea of the assessee qua independent professional services, concurred with the stand of Ld. AO and upheld the demand. Aggrieved, the assessee is in further appeal before us. 6. The Ld. AR has tabulated each of the impugned payment of Rs. 34.22 Lacs as made by the assessee to various payees. The Ld. AR submitted that these payments....