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2023 (4) TMI 472 - ITAT PUNEIncome taxable in India - royalty or FTS - Income from providing Information Technology ('IT') Support Services and Management Services - whether the receipts of assessee can be termed as royalty or FTS? - HELD THAT:- As perused the lead order on this issue whether the receipts of assessee can be termed as royalty or FTS which is addressed in A.Y. 2011-12 in assessee”s own case [2019 (7) TMI 402 - ITAT PUNE] and therein the nature of services rendered by the assessee to Faurecia India has been mentioned and it is in terms of service agreement dated 3-1-2011. The same agreement continues even for the present assessment year before us. We have also perused the termination clause where the agreement continues until and unless either of the parties wishes to terminate the agreement. Therefore, the genesis of entire transaction relating to the services is based on the same service agreement dated 3-1-2011. The Tribunal has given relief to the assessee for A.Y. 2011-12. Similarly, in assessee”s own case for A.Y. 2012-13 [2019 (7) TMI 534 - ITAT PUNE] following the earlier order of the Tribunal for A.Y. 2011-12 [2019 (7) TMI 402 - ITAT PUNE] the appeal of the Revenue was dismissed. Thus such income is neither royalty nor FTS and therefore, not taxable either within the Act or within DTAA. D.R has not submitted any documents/evidences on record to suggest something contrary to the facts already on record - Decided in favour of assessee.
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