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TMI Blog2020 (1) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... R.S.Syal, VP : This appeal by the assessee is directed against the final assessment order dated 15-01-2015 passed by the Assessing Officer (AO) u/s.143(3) r.w.s.144C(13) of the Income-tax Act, 1961 (hereinafter called 'the Act') in relation to the assessment year 2010-11. 2. Ground Nos.1 & 2 are against the treatment of amount received by the assessee for providing users a right in off-the- sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AA and included it in the total income. The assessee is aggrieved by the additions. 4. Having heard both the sides and gone through the relevant material on record, it is observed that similar issue came up for consideration before the Tribunal in assessee's own case for earlier years. In its order dated 07-08-2019 for the assessment year 2008-09 (ITA No.2506/PUN/2012), the Tribunal, following it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1.97 crore and odd as `Payment for Regional cross charges' totaling Rs. 3.38 crore. The said amount was not offered for taxation on the ground that it was in the nature of reimbursement of costs. The AO taxed the same as 'Royalty' or 'Fees for Technical services' under the DTAA on the ground that the assessee did not submit any documentary evidence to prove that the above amount was reimbursemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this issue afresh as per law after allowing reasonable opportunity of hearing to the assessee. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of its case. 8. Ground No.4 is against the addition of Rs. 16,84,833/-, being, the difference as per Form No.3CEB of Cummins India Limited and the receipt shown by the assessee towards off-theshelf software charges. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... flected lower receipt. However, in view of the offthe- shelf software receipts and support services charges etc. not chargeable to tax in view of our decision on ground nos. 1 & 2, we hold that the said sum of Rs. 16.84 lakh, though includible in the receipts, cannot be charged to tax. 11. In the result, the appeal is partly allowed. Order pronounced in the Open Court on 07th January, 2020. &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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