2022 (9) TMI 1700

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....ssue involved in both the appeals are identical, they were heard together and are being adjudicated by a common order. 3. The Assessee has raised the following grounds of appeal for Assessment Year 2018-19: "1. On the facts and circumstances of the case & in law, the assessment order passed by the Learned Assessing Officer ('Ld. AO') under section 143(3) read with section 144C of the Income-tax Act, 1961 ('the Act') is bad in law. 2. On the facts and circumstances of the case & in law, the Ld. Dispute Resolution Panel (DRP) grossly erred in issuing directions amounting to setting aside the issue involved to the file of the Ld. AO in violation of the provisions of Section 1440(8) of the Act. 3. O....

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....ndian customers 6.3. the Ld. AO erred in contending that the Appellant has transferred technical plan and data to the Indian customers 6.4. the Ld. AO erred in not appreciating the fact that no services were rendered in India & none of the employees of the Appellant visited India during the year for providing the services 6.5. the Ld. AO erred in not appreciating the fact that the offshore repair activity involves replacement or refurbishment of parts, sub-parts components, consumables, etc. and no standalone services are rendered to the Indian customers 7. On the facts and in the circumstances of the case, the Ld. AO while taking Form 26AS as a basis for determining the assessed income, has erred in taki....

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....the same position which has been taken in the draft Assessment Order which was a subject matter of ld. DRP. For the sake of ready reference and brevity, the relevant portion of the Assessment Order is reproduced as under: "In para 4.4.2, the directions of the DRP state: "The AO is directed to consider the submissions of the assessee on the issue of nature of services provided by the assessee to its clients in India and pass a speaking order as to whether these services qualify as FTS/FIS under the provisions of the Income Tax Act, 1961 and India-US DTAA." It is imperative to state here that the directions of the DRP to the undersigned to consider the assessee's submissions are bound by section 144C(13) of the ....