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3. In view of the above, the AO held that services provided by the foreign firm to the assessee in respect of student recruitment/admission falls under the category of Fees for Technical Services u/s 9(1)(vii) of the Act. 3.1. So far as payment in respect of Ph.D Thesis Evaluation is concerned, the AO held that Ph.D Thesis Evaluation involves expertise of the evaluator to examine ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. the thesis of the student and clearly falls under the head Fee for Technical Services u/s 9(1)(vii) of the Act. 3.2. So far as the payments for Faculty Development charge is concerned, the AO noted that faculty development program is a technical service because it is not merely in the nature of a discussion or advice but specific programs not only to increase the technical knowhow but also other skills of any faculty. The AO similarly held the assessee as defaulter for not deducting tax in respect of professional expenses.

ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. Charging interest of Rs.18,83,199/u/s 201 (1 A) of the Act is also found to be correct.

B. Failure to deduct TDS on remittances made for Ph.d Thesis Evaluation, Faculty Development Expenses and Professional Fees.

4.27. During the period, remittances have been made for Ph. D Thesis Evaluation, Faculty Development Expenses and Professional Fees. The remittances have been made for the Evaluation of Ph. D Thesis submitted to the experts of the respective subjects. The evaluation services have been rendered by highly professionally qualified persons who enjoy technical experience and expertise in that particular field. These services are not in the nature of mere discussion or advice of routine nature.

11. So far as Ph.D Thesis Evaluation is concerned, we find the issue arises in F.Ys. 2015-16 and 2016-17 relating to non-deduction of the TDS for payment for Ph.d thesis evaluation. We find the A.O. while considering the tax required to be deducted on such payments made to the Ph.d thesis evaluation considered that Ph.d thesis evaluation involves expertise of the evaluator to examine the thesis of the students. According to him, these services are utilised in India and clearly fall under the head 'Fee for Technical Services' as per Explanation-2 to Section 9(1)(vii) of the I.T. Act, 1961. We find the Ld. CIT(A) confirmed the order of the A.O, the reasons of which have already been reproduced earlier.

14. After considering the rival arguments by both the sides, we are of the considered opinion that the issue to be decided in this regard is whether the consideration paid by the assessee for evaluating Ph.d thesis by remitting the same outside India can be regarded to be the income of non- resident deemed to accrue or arise to him in India so that it may be chargeable to tax in India. As per the provisions of Section 195 of the I.T. Act, 1961, payment made to a non-

ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. resident, if chargeable to tax, the assessee is liable to deduct tax at source. In case he fails to deduct tax at source, he will be deemed to be an assessee in default as per provisions of Section 201 of the I.T. Act, 1961 and is also liable for interest under section 201(1A) of the I.T. Act, 1961. As per Explanation-2 to Section 9(1)(vii) defines fee for technical services which is for rendering of any managerial, technical or consultancy services. It is not the case of the Revenue that the Ph.d thesis evaluators have rendered managerial or consultancy services to the assessee. It is their contention that they have rendered technical services to the assessee by evaluating the Ph.d thesis papers. In our opinion, the Ph.d evaluator must have been technically qualified and having technically skilled. However, the question that arises is as to whether these persons by evaluating these papers have rendered the technical services to the assessee? In our opinion, such evaluation of the Ph.d Thesis for which they have received the commission cannot be treated as fees for technical services. By evaluating Ph.d thesis paper, they have not provided to the assessee any technical services but merely applied their skill for evaluating Ph.d Thesis.