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2013 (11) TMI 515 - AT - Income TaxExemption under Article 12 of Indo-U.S. DTAA - Receipts for services provided to various Companies - Assessee claims that receipts in question were neither in the nature of "Fees for Included Service" (FIS) under Article 12(4)(b) nor as "Royalty" - Whether provisions of Article-12(3) and (4) will be applicable to assessee’s receipts - Held that:- Since, the assessee does not have any permanent establishment in India, the incomes so arising to them in India cannot be taxed under Article 7 as 'business profits' either. Therefore, we direct the Assessing Officer to delete the impugned additions. - Decided in favor of assessee. Use of names / logo - Held that:- payment made to SRMCRI is not taxable in India either as "Royalty" or as "FIS" - Decided in favor of assessee. Decision in Joint Director of Income-tax-OSD(IT)3(1) Versus Harvard Medical International, USA [2011 (11) TMI 484 - ITAT MUMBAI] followed - Decided in favour of assessee.
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