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2022 (5) TMI 1589 - AT - Income TaxIncome taxable in India - royalty receipts - India-UK DTAA - HELD THAT:- Hon’ble Tribunal in assessee’s own case in [2020 (10) TMI 1188 - ITAT MUMBAI] Since the facts and circumstances in this year remain the same as in the past years, which has been considered by the Tribunal, we find no reason to distract from the earlier decision of the Tribunal. Pertinently, it is also not the case of the Revenue that there is any change in the nature of the income being earned by the assessee from TCL than that considered by the Tribunal in its order (supra). Therefore, following the precedent in assessee’s own case for Assessment Years 2000- 01 to 2005- 06, the stand of the assessee has to be approved as receipts from TCL are in the nature of “business profits” covered by Article 7 of the India-UK DTAA and, in the absence of any PE in India, the same are not taxable in India. Decided in favour of assessee.
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