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2023 (8) TMI 499 - AT - Income TaxIncome taxable in India - Fees for Technical Services (“FTS”) and/or royalty - receipt from customers in India for rendering design services - India Singapore DTAA - HELD THAT:- Considering all the material details and documents involving party-wise agreements sample emails reflecting the delivery of services, duration of project party-wise on sample basis etc. for evaluating the true nature of services rendered by the assessee and held that these services would not partake the character of FTS in terms of Article 12(4) of India- Singapore DTAA. The findings of the Ld. CIT(A) remain uncontroverted by the Revenue. We therefore, find no reason to interfere with the order of the Ld. CIT(A). As following the decision of Forum Homes (P.) Ltd. [2021 (10) TMI 356 - ITAT MUMBAI] we are of the considered view that the payments received by the assessee in view of architectural design services rendered to its clients in India are not chargeable to tax as FTS in terms of Article 12(4) of the India-Singapore DTAA. Accordingly, we uphold the order of the Ld. CIT(A) on the impugned issue and dismiss ground No. 1 and 2 raised by the Revenue. Whether payments made to the assessee could also be not characterised as royalty under India-Singapore - DTAA? - CIT(A) has considered this issue in an exhausted manner and after considering the facts of the assessee’s case in the light of the decisions in the case of Gera Developments P. Ltd. [2016 (8) TMI 1009 - ITAT PUNE] and Devi Ashmore India Ltd. [1990 (12) TMI 51 - CALCUTTA HIGH COURT] held that payments made to the assessee in consideration of architectural design services could not be classified as royalty under Article 12(3) of India- Singapore DTAA. Hence, we do not find any reason to interfere with the findings of the Ld. CIT(A) and accordingly dismiss ground No. 3 of the Revenue.
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