Allowing the appeal of the assessee the Tribunal held, MIS Services, Cost Allocation, Corporate Allocation Charges and Legal Expenses. Since services could not be said to have made available technical skill, knowledge and know-how in legal sense of ‘make available’ clause, the assessee is not liable to deduct tax at source. No disallowance can be made. (AY.2011-12)
Seal For Life India (P.) Ltd. v. DCIT (2018) 173 ITD 229/( 2019) 197 TTJ 742/( 2019) 174 DTR 281 (Ahd.) (Trib.)
S. 40(a)(ia) : Amounts not deductible-Deduction at source-MIS Services, Cost Allocation, Corporate Allocation Charges and Legal Expenses -Since services could not be said to have made available technical skill, knowledge and know-how in legal sense of ‘make available’ clause- Not liable to deduct tax bat source -DTAA-India -USA [ S. 9(1)(vii), 195, Art. 12]