9911796707
TMI Blog2020 (1) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... dia limited by treating the same as Fees for Technical services (FTS) - AR contended that ample evidence was available to prove the case and one chance be given to the assessee to place on record the necessary evidence to the satisfaction of the AO - HELD THAT:- In view of the facts as obtaining in the instant case, we are of the considered opinion that the ends of justice would meet adequately if the impugned order on this issue is set-aside and the matter is restored to the file of the AO. We order accordingly and direct him to decide this issue afresh as per law after allowing reasonable opportunity of hearing to the assessee Addition being difference as per Form No.3CEB of Cummins India Limited and the receipt shown by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... users right in offthe- shelf software as Royalty which was treated by the assessee as not chargeable to tax. This was held so by applying the provisions of section 9(1)(vi) of the Act read with Article 12(3) of the DTAA between India and USA. Similarly, the assessee had also received certain amount towards standard facilities and support services which was claimed as not chargeable to tax. The AO treated the same also as Royalty under the Act as well as Article 12(3) of the DTAA 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the AO taxed ₹ 3.38 crore as chargeable to tax by rejecting the assessee s contention that no evidence was furnished to prove that the same was in the nature of reimbursement of costs. The ld. AR contended that ample evidence was available to prove the case and one chance be given to the assessee to place on record the necessary evidence to the satisfaction of the AO. In view of the facts as obtaining in the instant case, we are of the considered opinion that the ends of justice would meet adequately if the impugned order on this issue is set-aside and the matter is restored to the file of the AO. We order accordingly and direct him to decide this issue afresh as per law after allowing reasonable opportunity of hearing to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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