ACTING on the advice of the Apex Court given
in the case of Bharti Cellular Ltd (2010-TII-05-SC-INTL) on
the issue of whether any human element is involved when interconnect charges
are paid by cellular companies to telecom service providers and the real
meaning of 'technical services' u/s 9(1)(vii), the CBDT has given instructions
that Assessing Officers and TPOs should frame assessments only after bringing
on record appropriate technical evidence that may be introduced in a case.
The
Apex Court had advised the Board to take opinion of technical experts and
bringing on record technical evidence in cases involving complex issues
of technical nature and substantial revenue. Keeping this advice in mind,
the CBDT has instructed the field formations that the process of identification
of such cases and initiation of the proceedings to obtain the technical evidence
should be taken up well in advance before the date of limitation. The Officer
concerned shall bring such cases to the notice of the CCIT/DGIT concerned,
who will look into the complexities of the technical issues and monitor the
progress of the case and if required, assist in obtaining the opinion of the
technical experts in the relevant field of expertise and endeavour to arrange
for the opinion of the technical expert well within time. Further,
the evidence so gathered should be made available to the assessee and reasonable
opportunity provided before the assessment order is passed.
|
