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2023 (4) TMI 679 - ITAT MUMBAIIncome deemed to accrue or arise in India - taxing the fabrication charges as “Fees for Technical Services” u/s 9(1)(vii) of IT Act and Article 12 of India-Singapore DTAA - Assessee stated it is an admitted fact that the assessee being tax resident in Singapore avails the benefit of Indo-Singapore DTAA and contends that it does not have a permanent establishment in India thereby stating that the fabrication charges is not liable to be taxed in India - HELD THAT:- Tribunal has held that the charges received by the assessee for carrying out of re-fabrication of the bushings does not tantamount to “make available of technical knowledge, experience, skill, know-how or process”. The Tribunal has also held that as there is no transfer of technology involved in the said process, it cannot be taxed under Article 12 of the Indo-Singapore tax treaty. By respectfully following the said decisions in [2022 (7) TMI 1396 - ITAT MUMBAI] we hereby allow the grounds raised by the assessee. A.O. is directed to grant credit for taxes paid by way of TDS for the fabrication charges received by the assessee. Appeal filed by the assessee is allowed.
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