9911796707
TMI Blog2024 (2) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 27.06.2023. The grounds of appeal raised by the assessee are as under : "General Grounds 1. On the facts and in the circumstances of the case and in law the Hon'ble DRP/Ld.AO has erred in assessing the total income of the Appellant at INR 842,703,639. 2. On the facts and circumstances of the case and in law, the Hon'ble DRP /Ld. AO has erred in not following the orders of Hon'ble Income Tax Appellate Tribunal and learned Commissioner of Income Tax (Appeals) on identical facts for earlier years i.e. AY 2018-19 & 2019-20. Addition in respect of Fees for Included Services('FIS') - INR 842,703,639 3. On the facts and circumstances of the case and in law, the Hon'ble DRP /Ld. AO has erred in taxing the amount of INR 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR filed copies of ITAT Orders in assessee's own case in ITA No. 258/PUN/2021, ITA No. 838/PUN/2022 & ITA No. 839/PUN/2022. Ld.AR read out the relevant paragraphs of the ITAT's Order and AO's order. Submission of ld.DR : 4. Ld. Departmental Representative(ld.DR) for the Revenue relied on the order of the Assessing Officer and DRP. However, ld.DR admitted that for A.Y. 2017-18, the identical issue in assessee's case has been decided by ITAT in assessee's favour. Findings & Analysis : 5. We have heard both the parties and perused the records. On perusal of the DRP's order, it is observed that DRP has accepted that for A.Y. 2017-18, 2018-19 and 2019-20 the ITAT has decided the very same issue in favour of assessee. The relevant paragraph 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncerned is independently able to make use of the technical know-how etc. coming from the service provider's side. We thus affirm the CIT(A)'s findings reversing the Assessing Officer's action holding the amount in issue of Rs. 68,72,39,090/- as taxable in India. The Revenue's instant sole substantive grievance fails accordingly." 7. Since the facts are same for the current year also, following the rule of consistency, we hold that the assessee is entitled for benefit of "India USA DTAA." and since the condition of 'make available' has not been satisfied in the case of the assessee, the services are not taxable in India. Accordingly, we allow the appeal of the assessee. 8. In the result, appeal of the assessee is allowed. Order pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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