{"id":43222,"date":"2024-06-07T19:32:09","date_gmt":"2024-06-07T14:02:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cpp-assistance-services-p-ltd-v-cit-nfac-2023-199-itd-659-delhi-trib\/"},"modified":"2024-06-07T19:32:09","modified_gmt":"2024-06-07T14:02:09","slug":"cpp-assistance-services-p-ltd-v-cit-nfac-2023-199-itd-659-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cpp-assistance-services-p-ltd-v-cit-nfac-2023-199-itd-659-delhi-trib\/","title":{"rendered":"CPP Assistance Services (P.) Ltd. v. CIT NFAC (2023] 199 ITD 659 (Delhi) (Trib.)"},"content":{"rendered":"<p>Assessee had paid certain amount to its holding company CPP, UK but did not deduct tax at source claiming that services availed by assessee-company did not fall under definition of FTS under article 13. Referring to definition of FTS, as mentioned in article 13(4) of DTAA, Assessing Officer held\u00a0 that nature of services availed by assessee company did fulfil &#8216;make available&#8217; criteria. Accordingly the \u00a0Assessing Officer held that assessee is\u00a0 liable to withhold while making\u00a0 payment. On appeal the Tribunal held that\u00a0 since there was no transfer of skill or technical services and rendition of these services by UK company did not enable recipient-assessee to provide similar services without recourse to UK company in future, assessee-company would not be liable to withhold tax while making\u00a0 payment to UK company.\u00a0 (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Royalty-Fes for technical services-Make available-Payment to holding company-Not liable to deduct tax at source-DTAA-India-UK [S. 9(1)(vi, 9(1)(vii), 195,  Art. 13]<\/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-43222","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bf8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43222","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=43222"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43222\/revisions"}],"predecessor-version":[{"id":43223,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43222\/revisions\/43223"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}