https://www.taxtmi.com/caselaws?id=461582 The ITAT Pune remanded the case to the AO for fresh examination regarding payment made by the assessee to its foreign entity for ICT infrastructure use under the India-Netherlands DTAA. The tribunal found confusion regarding amendments to Article 12(4) defining 'Royalties', particularly whether payments for industrial/commercial equipment use were excluded after 1998. Due to conflicting DTAA copies and uncertainty about subsequent amendments up to AY 2012-13, the tribunal set aside the impugned order directing the AO to determine the applicable DTAA provisions and decide taxability accordingly with reasonable hearing opportunity. en-us Tue, 26 Sep 2023 00:00:00 +0530 Mon, 14 Apr 2025 19:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461582 The ITAT Pune remanded the case to the AO for fresh examination regarding payment made by the assessee to its foreign entity for ICT infrastructure use under the India-Netherlands DTAA. The tribunal found confusion regarding amendments to Article 12(4) defining 'Royalties', particularly whether payments for industrial/commercial equipment use were excluded after 1998. Due to conflicting DTAA copies and uncertainty about subsequent amendments up to AY 2012-13, the tribunal set aside the impugned order directing the AO to determine the applicable DTAA provisions and decide taxability accordingly with reasonable hearing opportunity. Case-Laws Income Tax Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461582