TaxTMI 
TaxTMI 
2023 (4) TMI 472
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....he following grounds of appeal. "The following grounds of appeal are independent of and without prejudice to one another. 1. Assessment order time barred 1.1 On the facts and circumstances of the case and in law, the ld. A.O has erred in issuing assessment order beyond the time limit as prescribed u/s 153 of the Act. 2. Income from providing Information Technology ('IT') Support Services and Management Services considered taxable as Fees from Technical Services ('FTS') 2.1 The Hon'ble DRP / Ld. AO has erred on facts and in law in treating the receipts from IT Support services and Management Services taxable as 'FTS' as per the provisions of Section 9( 1)(vii) of the Ac....
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.... AO has erred on facts & law in initiating penalty proceedings under section 270A of the Act on the premise that there is under-reporting of income by the Appellant, without appreciating the fact that the additions made by the Ld. AO is not in accordance with the law. 5.2 The Ld. AO has erred on facts & law in initiation of penalty proceedings without taking into consideration that the provisions of section 270A of the Act cannot be invoked when there is a mere difference of opinion regarding taxability of income / non-acceptance of legal claim. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at, the time of hearing of the appeal, so as to enable ....
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.... 4. In this regard, at the very outset, the ld. Counsel for the assessee submitted that they are not pressing the issue regarding receipts of Rs. 20,73,402/- claimed on account of reimbursement of expat salary which are enumerated in the grounds No. 1 and 4 in the grounds of appeal by the assessee. Having heard the submissions of the ld. Counsel for the assessee, grounds No. 1 and 4 are dismissed as not pressed. 5. Regarding the contention of the assessee whether the receipts are neither in the nature of royalty or FTS and hence are not taxable under the Act nor the Treaty, the ld. A.O starts his decision from para 4.1.3, order dated 13-1- 2022 and at para 4.1.4 holds that the payment received by the assessee from its AE are in terms of....
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....wherein it was contended by the ld. A.R for the assessee that this issue has been consistently held in favour of the assessee by Pune Tribunal in assessee"s own case starting from A.Y. 2011-12 in ITA N. 784/PUN/2015 which was followed for A.Y. 2017-18 also and the assessee was provided relief. Thereafter, at para 6, Pune Tribunal placed reliance on earlier assessment year"s order for A.Y. 2017-18 in assessee"s own case on the same parity of reasoning allowed this ground in favour of assessee as evident from para 7 of the said order (supra). We have also perused the lead order on this issue whether the receipts of assessee can be termed as royalty or FTS which is addressed in A.Y. 2011-12 in assessee"s own case and therein at para 8 the natu....