9911796707
TMI Blog2018 (5) TMI 2089X X X X Extracts X X X X X X X X Extracts X X X X ..... ers passed by Ld. ACIT are pursuant to directions u/s 144C of the Income Tax Act, 1961 (the Act) passed by the Dispute Resolution Panel (DRP) for the AYs under consideration. The issues raised by assessee against the impugned order are common and identical for all AYs before us, with a small difference of disputed amount. For the sake of convenience we are reproducing grounds raised by assessee for A.Y. 2011-12 as under: "1. That in the facts and circumstances of the case and in law, the order passed by the Ld. Deputy Commissioner of Income Tax (AO) under section 143(3) read with section 144C (13) of the Income Tax Act (the Act) assessing the income of the appellant at Rs. 15,59,22,430/- instead of return income of Rs. 8,10,71,396/- is bad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4)(c) of the India-UK DTAA. 6. That in facts and circumstances of the case and in law, the Ld. A.O. as well as Hon'ble Dispute Resolution Panel (DRP) has grossly erred in misconstruing the principle of make available as per of Article 13(4)(c) ) of the India-UK DTAA and accordingly, erred in holding that the receipts of appellant satisfies the make available principle and is to be taxed as FTS under the provisions of India UK DTAA. 7. That in facts and circumstances of the case and in law, the Ld. A.O. as well as Hon'ble Dispute Resolution Panel (DRP) erred in holding that in the process of providing the services, the appellant ahs transferred the technical knowledge, experience, skill, know how or processes and the same would remain w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nical Services in terms of Article 13(4) (c) as it makes available the technology to the recipient of services and further the provisions of article 13(6) of the lndo UK Double Taxation Avoidance Agreement does not apply to this sum, as it does not 'arise through' and also not 'effectively connected' with the permanent establishment of the appellant. b. With respect to the ground No. 7 and 8 of the appeal we hold that income of Rs. 237750181/ -is chargeable to tax under section 9 (1) (vii) (b) of the Income Tax Act as fees for technical services and it does not fall into the exception thereof. c. With respect to ground No. 9 of the appeal we hold that receipt of the appellant satisfies the 'make available' test a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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