2022 (2) TMI 513

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....and 2017-18. 2. We find that the issues raised in both appeals are similar, based on same identical facts. Upon hearing both the parties, we proceed to hear both the appeals together and to pass a consolidated order for the sake of convenience. 3. First, we shall take up the appeal in ITA No. 2040/PUN/2019 for A.Y. 2016-17. ITA No. 2040/PUN/2019, A.Y. 2016-17. 4. The grounds raised by the assessee are as under : "On the facts and in the circumstances of the case and in law, the Hon'ble DRP and consequentially the learned AO have: I. Erred in considering the entire receipts on account of sale of software license and support, maintenance and allied services to its customers in India as liable to tax in India ....

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.... the provisions of Article 12 of India Singapore DTAA. It was contended that the assessee is not the owner of the software licenses and no access to modify the source codes in the software programming techniques etc. The said support, maintenance and training services were rendered to in relation to such software licenses sold either directly or indirectly through third parties in India and it is only permitted to distribute such software licenses in the Asia pacific region. The AO did not accept the submissions of assessee and held receipts derived by the assessee from sale of software licenses is taxable as Royalty under Article 12 of DTAA between India- Singapore @ 10%. 7. The DRP by placing reliance in the case of Samsung Electronics....