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2019 (7) TMI 291 - AT - Income TaxIncome accrued in India - royalty from Brew Operators agreement - chargeable to tax in the hands of the assessee u/s. 9 (i) (vi) b of the IT Act as well as article 12 of Indo-US-DTAA - HELD THAT:- Respectfully following the order of the Tribunal in assessee’s own case for A. Y 2014-15 [2019 (2) TMI 1656 - ITAT DELHI] and in absence of any distinguishable feature brought to our notice by the ld. DR against the order of the Tribunal, we hold that the royalty from BREW Operator Agreement is not chargeable to tax in the hands of the assessee u/s 9(1)(vi) as well as Article 12 of the Indo-US-DTAA. Following similar reasonings, we also hold that the CIT(A) is not justified in upholding the action of the Assessing Officer in bringing to tax the royalty from Test Tools Agreement. The grounds raised by the assessee are accordingly allowed.
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