TaxTMI 
TaxTMI 
2022 (11) TMI 1313
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in treating the amount of Rs.68,72,39,090/- as non taxable in India, on the ground that the services were rendered outside India, without appreciating the fact that the assessee had failed to fulfil all conditions as laid down in clause (b) of section 9(l)(vi) of the I T Act. 2. On the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in treating the FIS received by the assessee from Infosys Ltd, being not accrued or arose in India, without appreciating the fact that, the assessee had fulfilled all the conditions as enumerated in clause (b) of Article 12(4) of India-USA DTAA. 3. The appellant craves leave to add to, alter, amend, modify or....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion of the services by the Appellant under the sub-contracting agreement are installed at facilities owned by Appellant, all of which are located in USA; The Appellant stores and processes all of McDonald's data only at its specified facilities located in USA. The Appellant also provides Colocation services i.e. that allow Infosys to store their own equipment/hardware which is utilized by Infosys for provision of services to its customer i.e McDonalds. These services by its very nature can only be provided/utilized/ availed only where Colocation facilities/infrastructure is situated (which is in Philadelphia 1500 Spring Garden, 19130) Thus Infosys is availing and utilizing the services of the Appellant in USA, to earn income from its ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ently in future on its ow without recourse to the Company." 4. We have given our thoughtful consideration to vehement rival contentions. Mr. Chavan has filed a detailed note interalia re-iterating the assessment findings that the assessee had indeed provided fee for technical services "FTS" to M/s. Wipro Ltd. and therefore, the Assessing Officer had rightly invoked deeming fiction of income u/s. 9(1)(vii) read with Sec. 9(2) Explanation that mere absence of payee/assessee's permanent establishment "PE" in India would not be fatal to the Revenue's cause. He also quoted this tribunal's co-ordinate bench order in Groupo Antolin Irausa SA V/s. DDIT ITA NO. 1442/PN/2017 that assessee's services rendered to M/s. Wipro Ltd. in USA give rise to it....