Madras High Court
Principal Commissioner Of Income ... vs Hospira Healthcare India Private ... on 28 February, 2022
1 Tax Case Appeal No.75 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28.02.2022
Coram
THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN
AND
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
Tax Case Appeal.No.75 of 2022
Principal Commissioner of Income Tax,
International Taxation -2(2),
Chennai 600 006. ...
Appellant
-vs-
Hospira Healthcare India Private Limited
Sri-Nivas, New No.86 (Old No.89)
GN Chetty Road, T.Nagar,
Chennai 600 017
PAN: AABCO 2190F
...Respondent
Tax Case Appeals filed under Section 260A of the Income Tax Act,
1961 against the order dated 15.03.2018 passed by the Income Tax
Appellate Tribunal, 'D' Bench, Chennai, in I.T.A.No.1916/CHNY/2017.
For Appellant : Mr.Karthik Ranganathan
JUDGMENT
This tax case appeal has been filed by the appellant / Revenue,
https://www.mhc.tn.gov.in/judis
2 Tax Case Appeal No.75 of 2022
challenging the order dated 15.03.2018 passed by the Income Tax Appellate
Tribunal, 'D' Bench, Chennai in I.T.A.No.1916/CHNY/2017, relating to the
assessment years 2014-2015, by raising the following substantial questions
of law:-
(i) Whether on the facts and circumstances of the case
and in law, the Hon'ble ITAT was right in taking a view that
the assessee company will not be liable to deduct tax u/s 195
of the Act, when expenditure in question was part and parcel
in the process of advice of technical character/technical know-
how and payment of such expenses is nothing but payment of
fee for Technical Service, which attracts the provisions of
Sec.9(1)(vii) of the Act relevant DTAA?
2. Whether on the facts and circumstances of the case and in
law, the Hon'ble ITAT was right in not applying the ratio of
jurisdictional ITAT decision in the case of M/s.Sutherland
Global Services P.Ltd., V ITO, Intl.taxation-II, Chennai (ITA
No:917 to 920/Mds/2014 dt:15.02.2016) wherein identical
issues were involved and decided in favour of the Revenue?
https://www.mhc.tn.gov.in/judis
3 Tax Case Appeal No.75 of 2022
2. When the matters were taken up for consideration, the learned
counsel for the appellant / Revenue brought to the notice of this court the
Circular No.17/2019 dated 08.08.2019 issued by the Central Board Direct
Taxes, wherein, it is stipulated that appeals shall not be filed/pursued by the
Department before the High Court in cases where the tax effect does not
exceed Rs.1,00,00,000/- (Rupees One Crore). It is also submitted that the
tax effect in these appeals is less than the threshold limit.
3. In the light of the aforesaid submissions made by the learned
counsel for the appellant / Revenue, the present appeals, wherein, the tax
effect is said to be less than the monetary limit imposed, are dismissed as
withdrawn, keeping open the substantial questions of law for determination
in appropriate cases. No costs.
[S.V.N,J.] [M.S.Q, J.]
28.02.2022
Internet : Yes
Index : Yes / No
dpq
https://www.mhc.tn.gov.in/judis
4 Tax Case Appeal No.75 of 2022
To
1. The Income Tax Appellate Tribunal,
Chennai 'D' Bench.
2. Principal Commissioner of Income Tax,
International Taxation - 2(2),
Chennai 600 006.
https://www.mhc.tn.gov.in/judis
5 Tax Case Appeal No.75 of 2022
S. VAIDYANATHAN, J.
AND
MOHAMMED SHAFFIQ, J.
dpq
Tax Case Appeal No.75 of 2022
28.02.2022
https://www.mhc.tn.gov.in/judis
