2021 (8) TMI 1369

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..... pellant : 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 order dated 12.10.2017, passed u/s 143(3) r.w.s. 144C(13) of the I.T.Act. The relevant assessment year is 2014-2015. 2. The issue argued by the learned AR are two folds, namely - (i) wheth .....

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..... nce 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 objections before the Dispute Resolution Panel (DRP). The DRP issued directions dated 08.09.2017. The DRP rejected the objections raised by the assessee. Accordingly, final assessment order was passed on .....

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..... 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 Representative was not able to controvert the submissions made by the assessee. In view of the judgment of the Hon'ble Apex Court, which is identical to the facts of the instant case, we hold that the paymen .....

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