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2023 (7) TMI 1049 - HC - Income TaxTaxability of foreign income in India - Income deemed to accrue or arise in India - PE in India - consideration Received from Indian customers for use of Virtual Voice Network - Whether VVN is not taxable as Royalty u/a 13(3) of India-U.K. Taxation Avoidance Agreement (DTAA)? - Tribunal has come to a conclusion that the Revenue earned by Petitioner on this ground was only for a service rendered and not in the nature of making any technology available to the persons receiving the service - HELD THAT:- Apex Court in the case of Kotak Securities Ltd. [2016 (3) TMI 1026 - SUPREME COURT] held that constant human endeavor or human intervention is essential requirement for treating the rendering of services as technical. If any technology or a process has been put to operation automatically, wherein it operates without much human interference or intervention, then such technology per-se cannot be held as rendering of technical services by human skills. As decided in Alibaba.Com Singapore E-Commerce Pvt. Ltd. [2023 (7) TMI 134 - BOMBAY HIGH COURT] If any technology or a process has been put to operation automatically, wherein it operates without much human interface or intervention, then such technology per se cannot be held as rendering of technical services by human skills. Where there is a standard facility made available for public at large, without giving any special or exclusive services whether to a particular client or class of clients, then it cannot be brought within the ambit of technical services as stipulated in Explanation 2 to section 9(1)(vii). Therefore, on facts, even these grounds of the Revenue were correctly rejected in coming to a finding that no technical services had been provided by the Assessee to treat the subscription fees as to be in the nature of fees for technical services - No substantial question of law.
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