The Tax Publishers2021 TaxPub(DT) 0146 (Mum-Trib)

INCOME TAX ACT, 1961

Section 254(1)

Since issue involved in the additional ground was the subject-matter of adjudication of Tribunal in assessee's own case for assessment year 2014-15 and additional ground went to the root of the matter and by following aforesaid judicial precedents in assessee's own case for assessment year 2014-15, therefore, issue was restored to AO for fresh adjudication.

Appeal (Tribunal) - Additional ground - Objected to admission on the ground that facts relevant for additional ground were not on record and it did not emanate from objections raised before DRP -

Assessee, based at UK, by way of additional ground raised before ITAT, claimed Consulting and Engineering Service fee not taxable as per article 13 of Indo-UK DTAA. Revenue objected to admission on the ground that facts relevant for additional ground were not on record and it did not emanate from objections raised before DRP. Held: Issue involved in the additional ground was the subject-matter of adjudication of Tribunal in assessee's own case for assessment year 2014-15 and additional ground went to the root of the matter and by following aforesaid judicial precedents in assessee's own case for assessment year 2014-15, issue was restored to AO for fresh adjudication.

REFERRED :

FAVOUR : Matter remanded.

A.Y. : 2015-16


INCOME TAX ACT, 1961

Section 90

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