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2019 (8) TMI 157 - PUNJAB AND HARYANA HIGH COURTTDS u/s 195 - alleged that amount paid to its parent company attracted provisions of Section 40(a)(ia) r.w.s. 9(1)(vii) - FTS in DTAA with USA - HELD THAT:- In view of Section 90(2) of the Act and clause 4(b) of Article 12 of the Treaty, the provisions of this Act would stand applicable only where fees for included services taxable only if there is a make available technical knowledge. In the case in hand finding of fact that has been returned by the ITAT, there is no make available of the technical knowledge, therefore, the provisions of the Income Tax Act would not stand attracted in the transactions in question. The issue stands squarely covered by the decision of the Hon'ble Apex Court in the case of Union of India Vs. Azadi Bachao Andolan [2003 (10) TMI 5 - SUPREME COURT] It is also undisputed that a notification under Section 90 towards implementation of the terms of the DTAs has been issued by the Central Government, in the case in hand. In view of the above, the question as raised for adjudication is answered in negative and the appeal accordingly fails and stands dismissed. - Decided in favour of assessee.
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