TMI Blog2023 (3) TMI 1443X X X X Extracts X X X X X X X X Extracts X X X X ..... ia - as per ITAT service charges received by the Appellant under the various SOSA Agreements were taxable as royalty - Whether the Tribunal misdirected itself both in law and on facts in holding that service charges received by the Appellant under the various SOSA Agreements were taxable as royalty? - Whether the Appellant has Permanent Establishment in India within the meaning of the DTAA? - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant does not wish to press the fourth question as stated above because the appellant s appeals can be decided on the basis of the first three questions. He, however, reserves the right for pressing the said question at an appropriate stage if the need so arises. This Court considers it apposite to examine the first three questions as set out above in the first instance. - Hon'ble Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal misconstrued the provisions of Article 7(1) of the DTAA entered into between the Government of United Arab Emirates and the Government of the Republic of India? (ii) Whether the findings recorded by the Tribunal, in paragraphs 56, 57 and 59 are perverse and contrary to the terms of the Strategic Oversight Services Agreement (SOSA)? (iii) Whether the Appellant has Permanent Esta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n holding that service charges received by the Appellant under the various SOSA Agreements were taxable as royalty? (ii) Whether the Appellant has Permanent Establishment in India within the meaning of the Double Taxation Avoidance Agreement? (iii) Whether the findings recorded by the Tribunal, in paragraphs 56, 57 and 59 are perverse and contrary to the terms of the Strategic Oversigh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant s appeals can be decided on the basis of the first three questions. 6. He, however, reserves the right for pressing the said question at an appropriate stage if the need so arises. 7. In view of the above, this Court considers it apposite to examine the first three questions as set out above in the first instance. 8. Learned Counsel for the parties agree that if the decision in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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