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of The assessee, a foreign company, earned network transportation fees from its Indian associated enterprise (AE), Damco India Private Limited (DIPL). The Assessing Officer (AO) treated these fees as Fees for Technical Services (FTS) and royalty under the Income-tax Act and India-Netherlands Double Taxation Avoidance Agreement (DTAA). The assessee contended that the fees were business income not taxable in India due to the absence of a Permanent Establishment (PE). The AO rejected the assessee's explanation and taxed the fees as FTS and royalty. The Dispute Resolution Panel (DRP) upheld the AO's decision, citing similar additions in previous years, although the Tribunal had deleted identical additions. Following the Tribunal's order in the assessee's own case for other assessment years, the Income Tax Appellate Tribunal (ITAT) directed the AO to delete the impugned addition on account of receipt of network fees from DIPL.
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