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2019 (6) TMI 1620 - AT - Income TaxIncome accrued in India - subscription fees received by the assessee in India is neither in the nature of fees for technical services nor royalty, as defined under section 9(1)(vi) and 9(1)(vii) of the Act and also under India Germany - HELD THAT:- In this view of the matter and consistent with view taken by the Co-ordinate Bench [2019 (5) TMI 405 - ITAT MUMBAI], we are of the considered view that subscription fees received by the assessee from customers in India for allowing them to access online database created by the assessee in the name of ‘Reaxys’ and ‘EMBASE’ cannot be considered as fees for technical services or royalty within the meaning of section 9(1)(vi) and 9(1)(vii) of the Act, nor under India Germany Tax Treaty. Therefore, by respectfully following the decision of the co-ordinate bench of the Tribunal in assessee’s own case, we direct the AO to delete the additions made towards income computed @10% of total subscription fees as per India Germany Tax Treaty. - Decided in favour of assessee.
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