2014 (1) TMI 608

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....ny incorporated in India under the provision of Companies Act, 1956. It is a wholly owned subsidiary of the applicant and is engaged in business of software sales and consultancy business in the area of telecommunications. The O R D E R Aircom International Ltd. (hereinafter referred to as the Applicant) is a company incorporated in England and Wales having its registered office at Cassini Court, Randalls Research Park, Randalls Way, Leatherhead, Surrey KT22 7TW and is a non-resident Indian applicant has entered into a Management Service Agreement (MSA) with Aircom India effectively from 1st July, 2007 whereby the applicant provides various Management Support Services to Aircom India with a view to rationalize and standardize the business c....

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....ted as business income in the light of the statement of facts attached herewith (Refer Attachment III) and the declaration provided by the Applicant that it does not have a permanent establishment in India in terms of Article 5 of the India-UK Treaty, and will be chargeable to tax in India?        4. Based on the answers to Question (1) to (3) above whether the payments made by Aircom India to the Applicant suffer withholding tax under section 195 of the Act and at what rate? 4. The Revenue objected to the admissibility of the application stating that return of income was filed before filing the application. Relying on the decision by the AAR in the case of SEPCO III Electric Power Corporation (AAR No.1009 of....