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1 - 10 of 17 (2.52 seconds)Section 195 in The Income Tax Act, 1961 [Entire Act]
Centrica India Offshore Pvt. Ltd New ... vs Commissioner Of Income Tax -I, New Delhi on 10 December, 2014
46. No change into facts and circumstances have been pointed by the Ld.
counsel for the assessee except stating that the facts of the of case in
Centrica Offshore Pvt. Ltd. vs CIT (supra) relied by the Ld. Authorities
below are distinguishable as in that case payment was made qua the
provision of service. In ITA No.2714/Del/2018, we have set-aside the order
of Ld. CIT(A) for decision afresh after considering the submissions of the
assessee. For the same reasoning in this year as well impugned order is
set-aside. Ld. CIT(A) is hereby directed to decide the issue after considering
all objections of the assessee.
Section 154 in The Income Tax Act, 1961 [Entire Act]
Section 253 in The Income Tax Act, 1961 [Entire Act]
Section 40 in The Income Tax Act, 1961 [Entire Act]
National Thermal Power Corporation ... vs Addl. Commissioner Of Income Tax on 26 May, 2004
Ld.CIT(A) confirmed the view of the Assessing Officer by relying on the
decision of the Hon'ble Delhi High Court in the case of Centrica
Offshore Pvt.Ltd. vs CIT (supra) dated 25.04.2014. It is contended by
the Ld. Counsel for the assessee that as per India US DTAA, he make
available clause is not satisfied in the present appeal. Therefore, the
reimbursement cannot be characterized at earliest. We find that this
aspect has not been examined by Ld.CIT(A), therefore, the finding of
Ld.CIT(A) is set aside and this issue is restore to Ld.CIT(A) to decide it
afresh after having considered the submissions of the assessee
regarding make available clause in terms of India US DTAA. Thus,
Ground No.3 raised in the assessee's appeal is partly allowed for
statistical purposes."