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2019 (5) TMI 1535 - AT - Income TaxTDS u/s 195 - Royalties and fees for technical services - Addition u/s 40(a)(ia) - Service Fees Paid to Ouotec Ovi and Consultancy charges paid to International Projects Services OY and Outotec Research OY - duration of stay of such residents of Finland in India - Taxability under the India-Finland DTAA - PE In India - HELD THAT:- As decided in assessee's own case [2015 (7) TMI 475 - ITAT DELHI] Once it is held that five individuals from Finland were not representing IPS and, in fact, there was no valid agreement between the assessee and IPS, then, what remains to be examined is such five residents of Finland on individual basis. The amounts payable to each of such five persons satisfying the duration test on individual basis would enable the ultimate triggering of Article 15 of the DTAA. Facts being identical, respectfully following the precedent, we set aside the orders of the lower authorities and remand the matter back to the file of the Assessing Officer for adjudicating the same afresh in the light of the aforesaid decision of the Tribunal in the case of the assessee itself for assessment year 2009-10 - Decided in favour of assessee for statistical purposes.
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