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2023 (11) TMI 192 - AT - Income TaxIncome accrued in India - taxability of receipts from offshore supplies - allegation of the revenue authorities that the assessee has a supervisory permanent establishment (PE) under the provisions of Article 5 of India-Thailand Tax Treaty - HELD THAT:- There being no difference in the factual position in the current assessment year, respectfully following the decision of coordinate Bench [ [2023 (8) TMI 1372 - ITAT DELHI]] we hold that the addition made by the Assessing Officer on account of attribution of profit in relation to receipts from offshore supplies is not taxable in India. Accordingly, the Assessing Officer is directed to delete the addition. Taxability of receipts from engineering services as royalty - Addition has been made by the departmental authorities on a completely factual misconception that the receipts from BTIN towards engineering services is royalty income for use of process of equipment. We find, while deciding assessee’s appeals for assessment year 2016-17, 2018-19 and 2019-20 [2023 (8) TMI 1372 - ITAT DELHI] the coordinate Bench has also addressed this issue and held that the receipts are not in the nature of royalty. Appeal of assessee allowed.
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