9911796707
TMI Blog2023 (8) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... sposed of by a common order for the sake of convenience. 2. The facts of the case are that assessee Concentrix CVG Customer Management Group Inc. (Formerly known as "Convergys Customer Management Group Inc.") is a company incorporated in the United States of America ("USA") and is a tax resident thereof. The Appellant provides information technology enabled customer management services by utilizing its advanced information system capabilities, human resource management skills and industry experience. Appellant has claimed to be entitled to the benefits of the Double Taxation Avoidance Agreement between India and United States of America (hereinafter referred to as "the DTAA"). Tax residency certificates were furnished during the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lusion that there was a fixed place PE of the assessee in India and that profit attribution had to be made in the hands of the assessee due to such fixed place PE. Although, the assessee has approached the Hon'ble High Court against the said order of the Tribunal holding that the assessee had fixed place PE in India, the appeals are yet to be disposed of by the Hon'ble High Court. Thus, as of date, the order of the Coordinate Bench of the Tribunal for Assessment Years 2006-07 and 2008-09 have a binding precedential value for us because bound by judicial discipline, we are to follow the decisions of the Co-ordinate Bench, especially if the same have been rendered in assessee's own case. The relevant observations and findings of the ITAT in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006-07, relied in AY 2013-14, the Tribunal has made the finding as follows: "4.26. In the light of above, even assuming, CIS is not an agent of CMC, it does not have any authority to conclude contracts or secure orders on behalf of CMC and hence CMC does not have a Dependent Agent PE in India." 7.1 In the absence of any thing to distinguish on facts or law, following the aforesaid, the ground is decide against Revenue. Ground no. 2 of Department's appeals: 8. The issue arises out of service PE of assessee in India, where learned CIT(Appeals) has held that there was no service PE in India. The issue has been considered in favour of assessee in Coordinate Bench order for A.Y. 2013-14 and followed in A.Y. 2014-15 & 2017-18. It will be ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals; & Ground No. 3 of Department's appeals: 9. The issue arises out of profit attribution methodology to the PE in India and in assessee's own case for A.Y. 2006-07 and 2008-09 the issue has been considered in favour of the assessee and followed thereafter in A.Y. 2013-14, 2014-15 and 2017-18. The relevant findings in paras 6.0, 6.4 and 7.3 for A.Y. 2013-14 are reproduced below: "6.0 ..... It has also been held by the ITAT in assessee's own case for assessment year 2006-07 and 2008-09 as aforesaid that profits could be attributed on account of assets provided by the assesee to Convergys India Sendees Pvt. Ltd. .... ." "6.4 As far as the methodology of profit attribution is concerned, the Coordinate Bench in assessee's own case f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered in favour of the assessee wherein following the findings in favour of assessee for A.Y. 2006-07 the issue has been decided in favour of the assessee in A.Y. 2013-14, 2014-15 and 2017-18. Para 7.2 of the order for AY 2013-14 is reproduced here under: "7.2 Similarly, the issue of payment link charges/IPLC charges being taxable under royalty has been decided in assessee's favour by the Tribunal in assessment year 2006-07 'n Para 3.5 of the said order. The same is being reproduced here in under for a ready reference:- "3.5. In view of the foregoing observations we hold that there is no transfer of the right to use, either to the assessee or to CIS. The assessee has merely procured a service and provided the same to CIS, no part of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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