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TMI Blog2018 (3) TMI 1917X X X X Extracts X X X X X X X X Extracts X X X X ..... mbai erred in concluding that the services provided by the assessee do not qualify as Fees for Technical Service under clause (b)of para 4 of Article 12 of Double Taxation Avoidance Agreement between India and Portuguese Republic by referring to the Protocol of India-Sweden DTAA. 2. Whether on the facts and in the circumstances of the case, the DRP, Mumbai erred in concluding that the term "make available" means supplying or transferring of technical knowledge or technology to another. 3. Whether on the facts and in the circumstances of the case, the DRP, Mumbai erred in allowing assessee's appeal without giving a categorical finding as to how the services are not taxable in India as per India-Portuguese DTAA. 4. The appellant cra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 223;s appeal for assessment year 2010-11 in ITA No. 384/PUN/2015 decided on 20-12-2017 deleted the additions. In the assessment year under appeal the relief has been granted by the Dispute Resolution Panel (DRP) on the basis of decision of Tribunal in assessee‟s case for assessment years 2007-08 and 2008-09. The ld. AR furnished copy of order of the Tribunal in ITA No. 47/PN/2013 (supra) and ITA No. 384/PUN/2015 (supra). 5. Smt. Nirupama Kotru representing the Department vehemently defended the additions made by Assessing Officer in draft assessment order dated 23-03-2015. However, the ld. DR fairly admitted that the issue raised by the Revenue in appeal is identical to the one already adjudicated by the Tribunal in assessee‟s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below : "12. We find no merit in the orders of authorities below that alternatively the receipts for management services be treated in the nature of dividend and taxed under Article 10 to the Tax Treaty between India and Sweden as well as under section 9(1)(iv) of the Act. The Tribunal in the case of payer i.e. Sandvik Asia Pvt. Ltd. in ITA No.1750/PUN/2013 with Cross Appeal in ITA No.1804/PUN/2013, relating to assessment year 2005-06 vide order dated 14.06.2017 held that management fees paid to Sandvik AB, Sweden i.e. the assessee before us was income on account of rendering of managementservices and could not be treated as dividend. Following the same parity of reasoning, we dismiss the alternative stand of the DRP/Assessing Officer in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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