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2021 (9) TMI 1431 - ITAT DELHIIncome deemed to accrue or arise in India - action of the AO in treating the BTIN as fixed place PE of the assessee under Article 5(1) of the Indo-Sweden DTAA - HELD THAT:- This issue is squarely covered by the order of the Co-ordinate Bench of ITAT in the assessee’s own case [2020 (10) TMI 1205 - ITAT DELHI] held that the entire findings of the DRP are based on erroneous appreciation of wrong facts and on such erroneous appreciation of wrong facts, the DRP held that BTIN is the PE of the appellant in India without appreciating the true facts that the appellant has no place of disposal in India in the office of BTIN from where the appellant could have conducted its business in India. TPO has examined the international transactions and has accepted the same to be at ALP, we do not find any merit the additions made by the DRP. We accordingly, direct the AO to delete the addition of income attributable to PE - Decided in favour of assessee. Non-treatment of the managerial services as “Fee for Technical Services” - HELD THAT:- As decided in own case [2020 (10) TMI 1205 - ITAT DELHI] intermediary services rendered by the appellant do not make available any technical knowledge, skill etc to BTIN and BTIN is not a equipped to apply technology contained in services rendered by the appellant. The intermediary services provided by the appellant to BTIN do not tantamount to FTS and accordingly, shall not be taxable in India. Appeals of the assessee are allowed.
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