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2020 (12) TMI 259 - AT - Income TaxIncome accrued in India - income attributable to the PE - India-Sweden Tax Treaty - offshore supply of train control and signaling equipment to DMRC under Contract BS02 - 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. Therefore, the intermediary services provided by the appellant to BTIN do not tantamount to FTS and accordingly, shall not be taxable 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 Assessing Officer to delete the addition of income attributable to PE On identical facts and in view of the order of the Co-ordinate Bench on the issue being in favour of the assessee in assessee’s own case in Assessment Year 2011-12, we are in agreement with the contentions of the Ld. AR. However, the only thing remaining to be verified is whether there was no secondment of any employee to India for the contract BS-02. The AO/TPO is directed to verify the same and if no such secondment of any employee is there, the AO/TPO is to delete the addition with respect to PE. The AO/TPO shll allow adequate opportunity to the assessee in this regard.
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