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2019 (3) TMI 1705 - AT - Income TaxRoyalty receipt - Receipts towards access to use software and IT support services being reimbursement of cost - India-Netherland DTAA - HELD THAT:- As decided in assessee's own case [2020 (1) TMI 573 - ITAT MUMBAI] and [2018 (5) TMI 1957 - ITAT MUMBAI] no merit in the action of lower authorities for holding that payment received by assessee constitutes income or alternatively treating the same as royalty under Article 12(4) of India-Netherland DTAA. IT Support Services treated as Fees for Technical Services (FTS) under the Income-tax Act as well as in India-Netherlands DTAA - HELD THAT:- As decided in assessee's own case [2020 (1) TMI 573 - ITAT MUMBAI] and [2018 (5) TMI 1957 - ITAT MUMBAI]No merit in the action of lower authorities for treating the receipt as fees for technical services despite the concept of ‘make available’ clause contained in article 13(4)(c) of the treaty. Accordingly, AO is directed to delete the addition so made.
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