The assessee, a non-resident corporate entity and a tax resident of Ireland, received revenue for rendition of certain services. Relying upon the decision taken in the AY. 2016-17, the Assessing Officer characterised the receipts as fees for technical services, both under the\u00a0Income-tax Act, 1961\u00a0as well as under article 12 of the\u00a0Double Taxation Avoidance Agreement between India and Ireland. The Commissioner (Appeals) upheld the decision of the Assessing Officer. On appeal\u00a0 the Tribunal restored the issue to the Assessing Officer for adjudication de novo with certain directions to consider the aspect on the basis of human intervention taking into account the relevant evidence and opinion of expert and taking into consideration the judgment of the Supreme Court in\u00a0CIT v. Bharti Cellular\u00a0 (2011) 330\u00a0 ITR 239 (SC).Followed Avaya International Sales Ltd. v. ACIT CIT (IT) (2013) 103 ITR 616 \/ 150 taxmann.com 530 (Delhi)(Trib) \u00a0\u00a0(AY. 2018 19, 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 9(1)(vii) : Income deemed to accrue or arise in India-Non-Resident-Fees for technical services-Rendering services-Matter remanded-DTAA-India-Ireland.[art. 12] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-44624","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bBK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44624","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=44624"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44624\/revisions"}],"predecessor-version":[{"id":44625,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44624\/revisions\/44625"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}