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ITAT held that reimbursements for SAP software installation, intranet, and maintenance charges are not taxable in India as 'Fees for Technical Services' under section 9(1)(vii) of the Income Tax Act. The tribunal directed the Assessing Officer to re-verify design and drawing details, placing the burden of proof on the assessee. Regarding interest chargeability for non-residents, the tribunal referenced precedent establishing that section 209(1) proviso has prospective effect only. Consequently, the tribunal deleted the disputed tax addition and accepted the assessee's grounds, maintaining judicial consistency with prior coordinate bench decisions from assessment year 1992-93 onwards.
ITAT held that reimbursements for SAP software installation, intranet, and maintenance charges are not taxable in India as 'Fees for Technical Services' under section 9(1)(vii) of the Income Tax Act. The tribunal directed the Assessing Officer to re-verify design and drawing details, placing the burden of proof on the assessee. Regarding interest chargeability for non-residents, the tribunal referenced precedent establishing that section 209(1) proviso has prospective effect only. Consequently, the tribunal deleted the disputed tax addition and accepted the assessee's grounds, maintaining judicial consistency with prior coordinate bench decisions from assessment year 1992-93 onwards.
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