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TMI Blog2023 (7) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 in [ 2022 (7) TMI 1514 - ITAT DELHI] and for A.Y. 2011-12, 2012-13 and A.Y. 2014-15 [ 2020 (10) TMI 604 - ITAT DELHI ] and noted that the controversy regarding amendment in the Act being read into the treaty has been settled in the case of Engineering Analysis Centre of Excellence Private Limited [ 2021 (3) TMI 138 - SUPREME COURT ] Thus we allow the grounds of appeal raised by the assessee and direct the AO to delete the additions made on account of Royalty - Decided in favour of assessee. - Dr. B.R.R. Kumar, Accountant Member For the Assessee : Sh. S. K. Agarwal, CA. For the Revenue : Sh. Vizay Vasanta, CIT DR. ORDER Per Dr. B.R.R. Kumar, Accountant Member: The present appeals have been filed by the assessee against the orders dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee provides bandwidth services outside India to its customers. It has entered into Global Business Service Agreement (GBSA) with various customers. In the case where services are provided by an Indian telecom operator like Bharti Airtel in India and the services outside India are provided by the assessee, it enters into a One Stop Shopping Service Agreement (OSS) with Bharti Airtel or any other Indian telecom operator, to facilitate single billing facility to the customer. Refer to Annexure 1 of this synopsis for an overview of the business process chart and details of services rendered by the assessee. 5. As per the GBSA between the assessee and the customer, the customer enjoys an uninterrupted 24X7 service and such service would be av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Supreme Court (supra) we direct the AO to delete the impugned additions from both the assessment years. 9. Further, the Delhi ITAT in assessee's own case for A.Y. 2017-18 in ITA Nos. 599/Del/2021 has followed the decision of the ITAT in assessee s own case for AY 2011-12, 2012-13, 2015-16 and 2016-17 and held that: 9. The above order of the Tribunal for AY 2011-12 and 2012-13 was followed by the Co-ordinate Bench of the Tribunal for the assessment years 2015-16 and 2016-17 in ITA Nos. 5880/Del/2018 and 5479/Del/2019 dated 13.07.2022 10 Facts being identical. Respectfully following the decision of the Tribunal in assessee own case we allow the grounds of appeal raised by the assessee and direct the Assessing Officer to delete ..... X X X X Extracts X X X X X X X X Extracts X X X X
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