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ITAT Delhi deletes TDS demand – Repair/Replacement of spare parts is NOT Fees for Technical Services
Case Law Details
- Case Name
- Hal Offshore Ltd. Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Delhi
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Hal Offshore Ltd. Vs ITO (ITAT Delhi)
AO treated the assessee as ‘assessee in default’ u/s 201(1)/201(1A) for not deducting TDS of ₹16,80,590 on payments made to Brunvoll AS, Norway for repair and replacement of ship parts.
Facts:
Assessee paid ₹78,18,744 + ₹29,09,960 to Norwegian vendor for replacing defective parts of its ship.
Vendor’s personnel came to India for only 29 days.
Vendor had no PE in India.
Assessee argued that it was a works contract / sale with incidental installation, therefore Article 7 (Business Profits) of India-Norway DTAA applies, not Article 12 (FTS).
Ass...
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