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2023 (6) TMI 664 - AT - Income TaxTaxability of Inland Haulage Charges - Assessee claimed to be not taxable in India in the light of Article- 9 of India-France DTAA - HELD THAT:- As in assessee’s own case in the preceding assessment years 2016-17 [2022 (9) TMI 1388 - ITAT MUMBAI] we hold that IHC, since, forms part of income from operation of ships in International Traffic, is covered under Article–9 of the India–France Tax Treaty, accordingly, not taxable in India. These grounds are decided allowed. Taxability of Freight Charges for transportation of cargo through Feeder Vessels - assessee invoked treaty provisions and claimed that the said amount is not subject to tax in India - AO held that the said receipts are taxable in India u/s. 44B and made addition of 7.5% of the total receipts - HELD THAT:- We find that the Co-ordinate Bench in [2022 (9) TMI 1388 - ITAT MUMBAI] to hold that freight charges received from transportation of cargo through feeder vessels being part of shipping income in International Traffic is covered under Article–9(1) of the India–France Tax Treaty, hence, not taxable in India. This issue is also confirmed by HC [2012 (8) TMI 1211 - BOMBAY HIGH COURT]. Agency PE - CMA CGA Agencies (India) Pvt. Ltd. – Whether Agency Permanent Establishment (PE) of the assessee in India? - HELD THAT:- This issue is recurring and has been repeatedly subject matter of appeal since assessment year 2012-13 [2020 (1) TMI 1641 - ITAT PUNE] - The Tribunal has been consistently holding that the assessee has no Agency PE in India. No material has been placed on record by the Revenue to force us to take a different view. Non-taxability of income in the nature of IT support services (FTS) - HELD THAT:- In the instant case, the DRP rejected the claim of assessee merely following its own order in assessment year 2017-18 [2022 (11) TMI 379 - ITAT MUMBAI]. Now, that the assessment order for assessment year 2017-18 has been reversed by the Co-ordinate Bench and has restored the issue back to the file of Assessing Officer for adjudication, we deem it appropriate to decide this issue in similar terms as the issue has neither been examined by the Assessing Officer or the DRP. Thus, ground of appeal allowed for statistical purpose.
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