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PRAMOD KUMAR, M.A.BAKSHI
Graphite India Ltd. – Appellant
Versus
Deputy Commissioner of Income-tax – Respondent
Per Pramod Kumar, A.M. - This appeal is directed against order dated 6th July, 1998, passed by learned CIT(A) XI Kolkata, in the matter of ascertainment of withholding tax liability from remittance made by the assessee to Mr. Frank Rusinko, an American Scientist, on account of consultancy charges.
2. The assessee’s grievance is that the authorities below ought to have held that the remittance in question did not fasten any withholding tax liability on the assessee inasmuch as, on the peculiar facts of this case, the same is covered by the scope of expression ‘independent personal services’ under Article 15 of Indo US Double Taxation Avoidance Agreement. As a corollary to this proposition, the assessee has also assailed the action of the authorities below in holding that the remittance in question is covered by the scope of expression ‘fees for included services’ appearing in Article 12 of Indo US Double Taxation Avoidance Agreement. Although the assessee has taken seven grounds of appeal, these grounds are, in substance, only arguments in support of these propositions. As a matter of convenience, therefore, we will take all these grounds of appeal together.
3. Briefly, the facts
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