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2017 (4) TMI 1461

..... " under Section 9(1)( vi) and under Article 12 of India - Ireland DTAA - HELD THAT:- The issue has been decided by this tribunal in assessee‟s own case against the assessee [2014 (1) TMI 1281 - ITAT MUMBAI] as held a customer of the present assessee made payment without deduction of tax at source u/s 195 of the Act - the payments made for online use of database was for licence to use said database and hence the consideration was royalty, liable for deduction of tax at source u/s 195 of the Act - Decided against Assessee. Levy of interest u/s. 234B - HELD THAT:- AO erred in charging the interest u/s. 234B as assessee being a non-resident, the Indian payers were obliged to withhold Tax at Source u/s. 195 of the Act and therefore th .....

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..... ing to ₹ 13,871,528/-. 2. If the income is treated as business income, there shall be no tax payable by the Company. Consequentially, levy of interest would not be warranted. 4. Without prejudice to above, the Ld. DDlT failed to appreciate that the appellant is not liable to pay any advance tax on its India income in view of the provisions of section 209 of the Act, whereby advance tax payable by an assessee on any income is to be reduced by the amount of income-tax which would be deductible or collectible at source during the relevant financial year under any provisions of the Act from any such income and does not depend on the actual tax deducted or collected at source. 5. The DDIT failed to appreciate that the Appellant being a non .....

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..... ction in the hands of the payers. If the argument tendered by the Ld. AR is accepted, it would amount to delivering an opinion contrary to that of the Hon'ble High Court, which is obviously out of question. Assessee‟s appeal dismissed. CIT(IT) v. Wipro Lmt. [(2011) 203 Taxman 621 (Kar.)], applied. 3.2 This decision was subsequently followed by the tribunal in other assessment years of the assessee. However Ld. Counsel submitted that following decisions which are in favour of the assessee have not been considered in the earlier decision as under: 1. Authority for Advance Ruling in Dun and S.A. Bradstreet Espana [2005] 142 Taxman 284 (AAR-N.Delhi). 2. Director of Income Tax (International Tax) v. Dun & Bradstreet Information ser .....

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..... we note that in the above case said of Dun and Bradstreet (supra) Hon‟ble jurisdictional High Court has followed the decision of Authority for Advance Ruling in the case of Dun and S.A. Bradstreet Espana by holding that the assessee did not attract the provision of section 195 of the Act as the assessee was engaged to the very same business information reports imported by the assessee and no fault in the decision of Authority for Advance Ruling was pointed out. However, in the present case we find that assessee is not engaged in merely compiling business information reports but it is also engaging in to qualitative reports which cannot be said to be available from public domain. Hence it cannot be said that the facts of the two cases .....

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