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2022 (5) TMI 1547 - AT - Income TaxIncome deemed to accrue or arise in India - Royalty receipts - taxability of subscription income received by the assessee under the provisions of section 9(1)(vi) of the Act as well as under the Article– 12(3) of the India Switzerland Double Taxation Avoidance Agreement (DTAA) - HELD THAT:- We find that the Co–ordinate Bench of the Tribunal in assessee”s own case in IMS AG (now known as IQVIA AG) [2020 (11) TMI 466 - ITAT MUMBAI], for the assessment year 2013–14, while holding that subscription fees received by the assessee is not taxable as Royalty under the provisions of DTAA. Similar findings were also rendered in assessee's own case in IMS AG (now known as IQVIA AG) v/s DCIT [2020 (7) TMI 829 - ITAT MUMBAI] for the assessment year 2014–15. The learned Departmental Representative could not show any reason to deviate from the aforesaid orders and no change in facts and law was alleged in the relevant assessment year. The issue arising in the present appeal is recurring in nature and has been decided in favour of the assessee by the decision of the Co–ordinate Bench of the Tribunal for preceding assessment years. Thus we uphold the plea of the assessee and delete the impugned addition in respect of subscription fees received by the assessee. Decided in favour of assessee.
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