Tribunal held that the\u00a0 assessee\u00a0 has not provided entire correspondence regarding services rendered by\u00a0 it to its associated enterprise.\u00a0 Matter reamended to the assessing Officer to decide a fresh . Tribunal also held that services of\u00a0 corporate guarantee not services of managerial, technical or\u00a0 consultancy . Corporate guarantee fee received by\u00a0 assessee not fees for technical services. The Tribunal held that the assessee raised the issue that education cess and secondary and higher education cess was not applicable while taxing the income on gross basis under the Double Taxation Avoidance Agreement between India and France ,held, that in view of the provisions of the India-France Agreement on the issue being similarly worded as the provisions of the India-U. K. Agreement, the Assessing Officer was directed to delete the education cess and secondary and higher education cess levied on the Income-tax on gross basis under the India-France Agreement . As regards\u00a0 reimbursement of expense, matter remanded to the Assessing Officer . ( AY.2011-12, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 9(1)(vii):Income deemed to accrue or arise in India – Fees for technical services -Management services to associated enterprise \u2014Matter remanded to the Assessing Officer – Services of corporate guarantee not services of managerial, technical or consultancy services – Education cess and secondary and higher education Cess \u2014 Not applicable while taxing income on gross basis under tax treaty \u2014
\n DTAA- India -France \u2013 Reimbursement of expense -Matter remanded to the Assessing Officer . [ S.92C, Art. 13(3) ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-13898","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Ca","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13898","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=13898"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13898\/revisions"}],"predecessor-version":[{"id":13899,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13898\/revisions\/13899"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}