TMI Blog2021 (8) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... e Income-tax Act and Article 12 of the DTAA between India and USA - whether the receipts from Indian customers towards annual maintenance service, implementation and consultancy services can be brought to tax as fees for technical services? - HELD THAT:- Issue in question is squarely covered in favour of the assessee by the judgment of Engineering Analysis Centre of Excellence P.Ltd. [ 2021 (3) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces. Appeal filed by the assessee is allowed. - IT(IT)A No. 2696/Bang/2017 - - - Dated:- 12-8-2021 - Shri George George K, JM and Shri B.R.Baskaran, AM For the Appellant : Sri.T.Suryanarayana, Advocate. For the Respondent : Sri.Muzaffar Hussain, CIT-DR. ORDER PER GEORGE GEORGE K, JM This appeal at the instance of the assessee is directed against final assessment ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the meaning of Article 12(3) of the DTAA and as per the provisions of section 9(1)(vi) of the I.T.Act. The A.O. also brought to tax the receipts from Indian customers on account of annual maintenance service, implementation and consulstancy as fees for technical services u/s 9(1)(vii) of the I.T.Act and fees for included services under Article 12(4)(a) of India-US DTAA. The assessee filed objec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TAA between India and USA. 4.1 As regards the amounts received towards annual maintenance services, implementation and consultancy services, it was stated that when the receipts on account of sale of software itself not included as royalty. Miscellaneous income on the same such as annual maintenance also cannot be brought to tax as fees for technical services. 4.2 The learned Departmental Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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