TMI Blog2010 (3) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment year 2006-2007. 2. The following two effective common grounds have been raised in all these appeals:- 1. On the facts and in the circumstances of the case and in law, the learned CIT(Appeals) erred in holding that the services rendered by the assessee cannot be considered as 'included services' within the meaning of Article 12(4) of the India USA DTAA. 2. On the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia. It was claimed before the A.O. that since the income received by the assessee was not in the nature of fees of included services or royalty as per Article 12 of the Treaty, its income was taxable as business profits . As per Article 7 of the DTAA with United States, the business profit should be taxable only if the entity earning the profit has a permanent establishment in India. It was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well. 4. We have heard the rival submissions and perused the relevant material on record. The learned Counsel for the assessee placed on record a copy of the order relied on by the learned CIT(A) ranging from assessment years 1995-96 to 2002- 2003 in which the issue has been decided in its favour. He also placed on record a copy of another order passed by the Mumbai Bench of the Tribunal in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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