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N.S.SAINI, MAHAVIR SINGH
Sterling Abraive Ltd. – Appellant
Versus
Assistant Commissioner of Income-tax, Circle-8, Ahmedabad – Respondent
Mahavir Singh, Judicial Member. - This appeal by the assessee is arising out of the order of Commissioner of Income-tax (Appeal)-XIV, Ahmedabad in appeal No. CIT(A) XIV/C. 8/ 185/ 2006-07 dated 17-8-2007. The assessment was framed by DCIT (OSD), Circle-8, Ahmedabad under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 30-11-2006 for assessment year 2004-05.
2. The only issue in this appeal of the assessee is against the order of CIT(A) confirming the disallowance made under section 40A(a)(i)(A) of the Act, as the assessee has not deducted withholding tax on fees for technical services as per the provisions of DTAA. The assessee has raised the following 5 effective grounds:—
"1. The learned CIT(A) has erred in law and on facts in confirming the action of Assessing Officer in disallowing Rs. 17,92,240 under section 40(a)(i)(A) of the Act.
2. The learned CIT(A) has erred in law and on facts in not appreciating that the appellant was not the beneficial owner of Fees for Technical services and therefore the provision of DTAA does not apply and therefore the appellant was not required to deduct withholding tax, consequently no disa
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