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2019 (2) TMI 1656 - AT - Income TaxIncome accrued in India - Royalty receipt - Indo-USA DTAA - HELD THAT:- AO in the instant case, following his order for the earlier years, brought royalty from Brew Operators Agreement to tax in the hands of the assessee u/s 9(1)(vi) of the Act as well as Article 12 of the Indo-USA DTAA. CIT(A) upheld the action of the AO. We find the issue stands decided in favour of the assessee by the decision of the Tribunal in assessee’s own case from assessment year 2005-06 to 2012-13. We find the Tribunal, in the consolidated order [2018 (4) TMI 1362 - ITAT DELHI] has discussed the issue and held that the royalty from BREW Operators Agreement is not chargeable to tax in the hands of the assessee u/s 9(1)(vi) of the Act as well as Article 12 of the Indo-US DTAA. Royalty from BREW Operator Agreement is not chargeable to tax in the hands of the assessee u/s 9(1)(vi) of the IT Act as well as Article 12 of the Indo-USA DTAA. Following similar reasonings, we also hold that the CIT(A) is not justified in upholding the action of the Assessing Officer in bringing to tax the royalty from Test Tools Agreement. The grounds raised by the assessee are accordingly allowed.
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