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2013 (11) TMI 1607 - ITAT MUMBAIReceipts being in the nature of reimbursement of expenses - royalty - chargeability to tax - Held that:-Following the findings of the Tribunal in A.Y. 2004-05, the view taken by the AO about the treatment of this amount as royalty under Article-12 has been set aside as also in line with the findings of the Tribunal in A.Y. 2004-05 , we have held that this amount is also not reimbursement of expenses. The natural corollary which follows in the present circumstances is that the taxability of this amount is required to be determined in terms of Article-7 as has been held by the Tribunal in A.Y. 2004-05. It would be pertinent to mention here clearly that in A.Y. 2004-05, the break-up of the sum was available under clauses 3.1, 3.2 and 3.3 which has been mentioned by us elsewhere was not made available to us. Therefore, the total impugned receipts are liable to be considered in terms of Article-7. We, accordingly set aside the impugned order and remit the matter to the file of the AO for considering the facts in the light of Article-7 of the DTAA.
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