2024 (11) TMI 1539

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nue : Ms. Prajna Paramita, CIT-DR. ORDER PER ANUBHAV SHARMA, JM: These appeals are preferred by the Revenue against the orders dated 12.02.2024 and 22.02.2024 of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (hereinafter referred as Ld. First Appellate Authority or in short Ld. 'FAA') in Appeal Nos. NFAC/2017-18/10019957 and NFAC/2019-20/10181022 arising o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hich were made by the assessee to the tune of Rs. 14,56,35,000/- (A.Y. 2018-19) and Rs. 14,71,82,129/- (A.Y. 2020-21) to its non-resident group company were as fee for technical services as per Article 13 of the India-UK DTAA. We find that in AY 2017-18, for the same set of services the coordinate Bench had examined the nature of services availed by the assessee company and found that th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... CPP group on recurring basis to the assessee and if the technical knowledge, skill etc. is being made available to the assessee, then there would be no need for the assessee to take recourse to the CPP UK for these services. 34. In our considered opinion, IT support services do not satisfy the make available test as no technical know-how, skill etc. were transferred to the assessee. Cons....