The Income Tax Appellate Tribunal allowed the assessee's appeal or confirmed findings against the Revenue, and this Court dismissed the Revenue's appeal. No substantial question of law arose on disallowance under Section 40a(ia) or CSR deduction for donation.
Appeal dismissed. No substantial question of law arose.
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$~17
versus MANTEC CONSULTANTS PVT. LTD. ..... Respondent Through : None.
CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA
O R D E R
% 11.05.2018
In this appeal, two questions of law are urged under Section 260A of the Income Tax Act, 1961 [hereafter “the 1961 Act”]. The first one is with respect to disallowance under Section 40a(ia) of the 1961 Act on the ground of failure to deduct tax on the amount paid to one Sh. I.S. Brara.
According to the Revenue, the amount was towards Fees for Technical Services (FTS) under Explanation 7 to Section 7(1) of the 1961 Act. On this issue, the Income Tax Appellate Tribunal (ITAT) for a previous year, followed its own ruling, which was concurred by this Court in ITA 521/2016 [ Pr. Commissioner of Income Tax v. Mantec Consultants Pvt. Ltd. ].
The Court had then declined to frame a substantial question of law by following a previous ruling in CIT v. Angelique International Limited 219 Taxmann 104. For the same reasons, no substantial question of law arises.
The second question is whether the donation of `1 lakh for the institution of an annual award could legitimately be claimed as CSR on this. The findings of the lower appellate authority are concurrent and against the Revenue. No question of law arises. The appeal is accordingly dismissed.
S. RAVINDRA BHAT, J
A. K. CHAWLA, J
MAY 11, 2018/ajk
2 issues framed by the court
Whether disallowance under Section 40a(ia) of the Income Tax Act, 1961 regarding failure to deduct tax on Fees for Technical Services raises a question of law.
Whether donation for an annual award can be claimed as CSR raising a question of law.
Colour shows how this judgement treated each authority
Pr. Commissioner of Income Tax v. Mantec Consultants Pvt. Ltd.Followed¶10
ITA 521/2016 _Pr. Commissioner of Income Tax v. Mantec Consultants Pvt. Ltd._
CIT v. Angelique International LimitedFollowed¶11
_CIT v. Angelique International Limited_ 219 Taxmann 104
3 provisions across 1 enactments
The Pr. Commissioner of Income Tax -6
Mantec Consultants Pvt. Ltd.
S. Ravindra Bhat
A. K. Chawla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
