Assessee a subsidiary of UL US, is into business of providing testing services in various areas including air, water and chemical emission testing etc.. It had made foreign payments to its parent company in USA under head testing charges without deducting tax at source under section 195.\u00a0 Assessing Officer held said payment to be taxable as FTS under provisions of Act as well as India-USA DTAA. CIT(A) affirmed the order of the AO. On appeal the Tribunal held that it was\u00a0 not coming out clearly as to whether expenses were subcontracting charges or testing charges from orders of authorities below. Accordingly the matter is\u00a0 remanded back to Assessing Officer for examination afresh. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"
\nS. 195 :Deduction at source-Non-resident-Other sums-Foreign payments to its parent company in USA-testing charges-Matter is remanded back to Assessing Officer for examination afresh.[S.9(1)(vi), Art. 12] <\/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-56292","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eDW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56292","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=56292"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56292\/revisions"}],"predecessor-version":[{"id":56293,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56292\/revisions\/56293"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}