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2022 (9) TMI 1572 - AT - Income TaxAccrual of income in India or not - Fee received by the assessee under the Centralized Services Agreement - whether FIS either under Article 12(4)(a) or 12(4)(b) of the India–US Tax Treaty - HELD THAT:- We find force in the contention of the Counsel because identical grievance have been heard and decided by this Tribunal [2022 (7) TMI 781 - ITAT DELHI] in favour of the assessee and against the revenue wherein as held Centralized Service fee received by the assessee cannot be treated as FIS u/article 12(4)(a) OR 12(4)(b) of India- us DTAA due to failure of 'make available' condition, has made an unsuccessful attempt to bring it within the ambit of Article 12(4)(a) of the treaty - Decided in favour of assessee.
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