2026 (6) TMI 1030

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....re considered to be in the nature of Fees for Technical Services (FTS) within the meaning of section 9(1)(vii) of the Act. The Ld. AO found that tax needed to deducted at source of such payments and since the assessee had failed to do so, hence, he invoked section 40(a)(ia) of the Act and thereafter added Rs. 91,69,670/- to the total income of the assessee. 1.1 The assessee approached the CIT(A), where the Ld. CIT(A) followed the order of ITAT in assessee's own case for AY 2013-14 and gave relief on the basis of that order (para 5.2 and 5.3 of the impugned order). 1.2 The Revenue is aggrieved with this action of Ld. CIT(A) and has approached the ITAT with grounds of appeal as under: - "1. That the Ld. CIT(A) has erred in dele....

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.... 5. That the Ld.CIT(A) has failed to appreciate that the assessee did not discharge its onus of proving that the travel and conveyance expenses reimbursed to Granite Services International Inc. were independent of or unrelated to the technical services rendered to the assessee in India. 6. That the Ld. CIT(A) has erred in relying upon the order of the Hon'ble ITAT, Delhi Bench, in the assessee's own case for A.Y. 2013-14, without appreciating that the principle of res judicata does not apply to income-tax proceedings and that each assessment year is a separate and independent unit of assessment. 7. That the Ld. CIT(A) has failed to consider that further appeal against the ITAT order for A.Y. 2013-14 has alre....