TMI Blog2021 (4) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... turned by the Tribunal, respectfully following the precedent, we hold that the amount received by the assessee from SAPL is not chargeable to tax within the meaning of Article 12 of the DTAA. Assessee also received IT support services fee from Walter Tools India Pvt. Ltd.; Seco Tools India Pt. Ltd.; and Dormer Tools India Pvt. Ltd. - AO held such amount to be chargeable to tax under Article 12 of the DTAA because the assessee could not provide the correct nature of services - we find that similar issue came up for consideration before the Tribunal for the immediately preceding assessment year. Relevant discussion has been made in para nos. 5 and 6 wherein the matter has been restored to the file of AO for fresh determination of the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... providing relaxation of limitation in the specified Acts, it has been stated that where, any time-limit has been specified under the specified Act, which falls within the period from 20th day of March, 2020 to 31st day of December, 2020, or as further extended, the limitation shall stand extended up to 31st March, 2021 or as further directed by the Central Government. Thus, it is apparent that the case of the assessee is fully covered under the relaxation of the limitation provided under the Gazette of India. The delay is accordingly condoned and the appeal is admitted for hearing. 3. The only issue raised in this appeal is against the treatment of ₹ 34,93,09,947/- towards IT Support services provided by the assessee to its four I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) and 9(1)(vii) of the Act. In reaching this conclusion, he relied on the direction given by the DRP in the case of the assessee for the assessment year 2016-17. The Dispute Resolution Panel (DRP) did not provide any reprieve to the assessee, which led to the treatment of ₹ 31,29,96,084/- from SAPL; ₹ 3,00,40,632/- from Walter Tools India Pvt. Ltd.; ₹ 34,17,749/- from Seco Tools India Pvt. Ltd. and ₹ 28,60,882/- from Dormer Tools India Pvt. Ltd., as FTS covered under Article 12 of the DTAA. The assessee has approached the Tribunal against such inclusion. 5. We have heard both the sides through Virtual Court and gone through the relevant material on record. The assessee, a nonresident, received IT Support service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal in ITA No. 1310/PUN/2019 has held that the amount received by the assessee from SAPL is not chargeable to tax under Article 12 of the DTAA even though the same is in the nature of FTS covered u/s. 9(1)(vi) of the Act. To buttress its view, the Tribunal took into consideration its orders for the earlier assessment years 2009-10 and 2012-13 holding similarly. As the authorities below have relied on their respective views taken in the assessee's own case for the assessment year 2016-17, which has been overturned by the Tribunal, respectfully following the precedent, we hold that the amount of ₹ 31.29 crore received by the assessee from SAPL is not chargeable to tax within the meaning of Article 12 of the DTAA. 7. In additi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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