2019 (2) TMI 1803

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....ith Ms. Manorama Mohanty i/b. S. K. Srivastav & Co. ORDER P.C: Heard. 2 Appeal admitted on the following substantial question of law: "Whether on the facts and circumstances of the case and in law, the Tribunal was justified in directing the AO not to treat the amount in question received by the assessee as in the nature of "fees for technical services (FTS)"? 3 Registry is....

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....ence or skill within the meaning of Explanation 2(iv) to Section 9(1)(vi) of the Act and also involved transfer of rights in respect of any copyright or scientific works within the meaning of Explanation 2(v) to Section 9(1) (vi) of the Act as well as under the DTAA between India and the UK." 5 This question arises in following background. Respondent-Assessee was engaged by Board of Control ....

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....ined under India UK Double Taxation Avoidance Agreement (DTAA) and held that the payment received by the Assessee, cannot be termed as 'royalty'. This definition reads as under: "(a) Payments of any kind received as a consideration for the use of, or the right to use, any copyright of a literary, artistic or scientific work, including cinematography films or work on films, tape or....