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2022 (12) TMI 1397 - ITAT MUMBAIIncome deemed to accrue or arise in India - Treating the fabrication charges received as fees for technical services - taxed the same under section 9(1)(vii) of the I.T. Act read with Article-12(4)(a) of the DTAA between India and Singapore - HELD THAT:- As decided in assessee own case [2022 (7) TMI 1396 - ITAT MUMBAI] the fact that an arrangement regarding situs of entities providing different facilities, in connection with a transaction of the multinational group, is done in a tax-efficient manner, cannot be reason enough to disregard the arrangement. We are satisfied that so far as the income of the assessee from the refurbishing of the bushes is concerned, it is not taxable in India as the provisions of Article 12(3) cannot be invoked in this case, and that, so far as the provisions of Article 12(4)(a) are concerned, these provisions cannot be invoked as the assessee has not rendered these services in connection with the services “for which a payment described is received” by the assessee. Thus delete the impugned addition The assessee gets the relief accordingly. - Decided in favour of assessee.
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