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2017 (7) TMI 420 - AT - Income TaxPermanent establishment of assessee in India - profit attribution to that permanent establishment - Held that:- Assessee does not have a permanent establishment in India. Therefore, the income of the assessee is not chargeable to tax with respect to sale of the hardware products in India. Income arising to the assessee from sale of software and sale of subscription is set aside to the file of the Ld. assessing officer to decide the issue in view of the decision of the Hon‘ble Delhi High Court in case of CIT versus Infra soft Ltd (2013 (11) TMI 1382 - DELHI HIGH COURT ). Income from the provision of the services such as installation, warranty services and professional fees are not fees for technical services in terms of article 12 (4) of the treaty and therefore it is not chargeable to tax in India. TDS credit - Held that:- Assessing officer is directed to grant credit of the tax deducted at source of withholding tax certificate produced by the assessee, if they are found in order. Interest chargeable u/s 234A and 234B - Held that:- Assessing officer is directed to re-compute the interest chargeable under section 234A of the income tax act after granting credit of tax deduction at source claimed by the assessee, if found in order. The Ld. and assessing officer is further directed to not to charge interest under section 234B of the income tax act on the income of the assessee which is subject to withholding tax.
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