TaxTMI 
TaxTMI 
2022 (9) TMI 601
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.... stated that the delay pertains to Covid-19 Pandemic and hence, covered by the judgment of Hon'ble Supreme Court in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314 where the Hon'ble Apex Court has taken a suo motu cognizance of the situation arising out of the challenges faced by the country on account of COVID-19 Virus and resultant difficulties that could be faced by the litigants across the country and accordingly extended the time limit for filing of the appeals. We are satisfied with the reason so stated and condone the delay in filing the instant appeal and admit the same for disposal on merits. 3. The ....
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....d the rival submissions and perused the relevant material on record. The assessee rendered Managerial Support Services to its Indian entity. It claimed the benefit of Most Favoured Nation (MFN) clause contained in Protocol to India-Sweden DTAA, in turn, relying on India-Portuguese DTAA and claimed that the amount was not chargeable to tax. Per contra, the AO followed the orders passed by the DRP for earlier years deciding the issue in favour of the Revenue. It is seen that the subject matter under consideration came up for consideration before the Tribunal for the immediately preceding assessment year 2016-17. Vide order dated 17-06-2021, the Tribunal (in ITA No.1311/PUN/2019), following its order for earlier years, has held that the amount....
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....sions and perusing the relevant material on record, it is seen that two receipts, viz., Leadership seminars and Human Resource Services are involved. The assessee claimed the amounts as not chargeable because of India-Portuguese DTAA. In principle, there can be no controversy about the applicability of the India-Portuguese DTAA to the assessee from Sweden because of the MFN clause contained in the Protocol to the India Sweden DTAA, as this issue has been decided in favour of the assessee by the Tribunal in earlier years. The concern is only to examine if the amounts received by the assessee fall within the relevant clause of the India-Portuguese DTAA. Article 12 of the India-Portuguese treaty deals with "Royalties and Fees for Included Serv....
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....ology contained therein. This issue came up for consideration before the Tribunal for the immediately preceding assessment year in which the receipt from HR services was Rs.4.72 lakh and Leadership training fees Rs.40.41 lakh. For smallness of the amount, the ld. AR did not press the issue of receipt from HR services and the second component of Leadership training fee, was at the request of the assessee, restored to the AO for considering it afresh in the light of factual verification. The Tribunal in its order for the immediately preceding assessment year took note of its order passed for the A.Y. 2014-15 in which the issue of Leadership training fees was decided in favour of the assessee by holding it to be not chargeable to tax within th....