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2018 (5) TMI 2089 - AT - Income TaxIncome taxable in India - attribution of income as effectively connected with the P.E. of the assessee in India - whether the balance receipts not attributable to permanent establishment of the assessee can be taxed as fees for technical services under Article-13 of the India-UK Tax Treaty? - HELD THAT:- As issue raised in the present appeal is identical to the issues in assessee's own case for A.Y. 2010-11 [2016 (11) TMI 65 - ITAT DELHI] and for similar reasons dismiss the appeal of the assessee as held the receipts from the services rendered outside India are chargeable to tax as Fees for Technical Services in terms of Article 13(4) (c) as it makes available the technology to the recipient of services and further the provisions of article 13(6) of the lndo UK Double Taxation Avoidance Agreement does not apply to this sum, as it does not 'arise through' and also not 'effectively connected' with the permanent establishment of the appellant. - Thus the appeal of the assessee is dismissed.
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