AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2023 (10) TMI 299
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....onvenience. First we take up the appeal of the Revenue for the AY 2014-15 which would cover most of the grounds of the assessee as well as the Revenue. The Revenue in its appeal for the AY 2014-15 raised the following ground: - 1. "Whether on the facts and circumstance of the case the Ld CIT(A) has erred in giving relief of an amount of Rs. 4,44,37,942/- out of total addition of Rs. 6,72,88,703/- made by the AO on account of Fee for Technical Services [FTS] holding that services of the nature of Management Support, treasury Support, Legal Support, Information & Communication and Human Resources are not of the nature of FTS as 'make available' clause is not satisfied in case of these services disregarding the facts that the employee of the assessee visited India in connection with rendering of these services and the recipient was enabled to derive benefit of enduring nature from receipt of these services thus satisfying the 'make available' clause." 3. Brief facts are that the assessee is a company incorporated under the laws of Singapore and is engaged in the business of providing transportation, logistics and supply chain solutions. The principle activities of the ....
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.... the knowledge so acquired and this certainly a situation in which knowledge or experience is "made available" and, therefore, the conditions specified in Clause (4) of Article 12 of Indo Singapore DTAA are satisfied. Therefore, the AO concluded that the above services "made available" the knowledge and experience to its Indian affiliate which enabled them to apply that knowledge and technology to their own business fall within the purview of FTS u/s 9(1)(vii) of the Act as well as under the Indo Singapore DTAA. Accordingly, the management fee of Rs. 67,88,703/- received by the assessee was treated as FTS and brought to tax @10% as per Indo Singapore DTAA. 5. On appeal, the Ld.CIT(A) in so far as the Management Support Services and Management Support, Finance and Treasury functions, Information Technology Support, Human Resources and Administrative Support and Legal Support are concerned held that these services do not satisfy the "make available" clause as mentioned in Clause (4) of Article 12 of the Indo Singapore DTAA and, therefore, held that the same are not chargeable to tax as Fees for Technical Services. However, coming to the Marketing and Sales Operations and Standardi....
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....ilable" condition satisfied under article 12(4) of Indo Singapore DTAA. With respect to marketing and sales services and operations and standardization where the Ld.CIT(A) held that "make available" clause is attracted for the services, the Ld. AR submits as under: "These services as per the agreement are in the nature of the following: * Provide sales training to local business development employees; * Coordinate customer bidding and pricing process; * Create advertising brochures, newsletters, and sales sheets; * Develop and place marketing and promotional materials. The appellant provides training to the business development employees as regards product types, product mix, product features offered by CEVA group, market positioning of the group, credit policies, CEVA vision, parameters of customer satisfaction, anti-bribery legislation, service level quality standards, targets, approval process, information security, data protection, confidentiality etc. m place so that they know what is expected by CEVA group and its clients. It is submitted that these activities by the appellant does not create/ build any capacity and consis....
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.... behind these services is to equip the marketing team to provide creative solutions to their customers, and hence the services shall be classified as 'making available' technology etc is devoid of any merits as the purpose of these services is not to provide any technical training but to acquaint the employees regarding the organizational policies and work culture so that they can efficiently perform the services expected out of them. At the cost of repetition, it is submitted that the employees of India affiliate are given acquainted with anti-bribery legislations of the UK, data protection laws etc. of the EU so as to comply with the international obligations of the group (as it operates worldwide and these regulations apply to Indian employees also). These trainings cannot, by any stretch of imagination, equip India affiliate to perform the marketing services on their own and hence the provisions of Article 12(4) are not attracted on facts of the case. Operation and Standardization The broad category of services as per the agreement is as follows: Regional training, assistance, and management of LEAN initiatives; * Advice on standardization of....
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....proves customer satisfaction and helps in reducing overall cost for the Indian affiliate / organization. It is submitted that training per se, would not result in make available of technology, experience, skill processes, etc., unless the training involves the transfer of technology, processes, skills, etc., to the recipient in a manner which enables the recipient to apply the technology and to derive benefit therefrom without recourse to the tutor, it would not fall within the expression "technical services" as defined in the Treaty . Such trainings do not 'make available' technical knowledge, experience, skill, know-how or processes. There was no transfer of technology. It merely facilitated the employees of the appellant to work in accordance with the expected standards. Thus, the training did not 'make available' any technical knowledge, experience, skill, know-how or processes." 8. Heard rival submissions, perused the orders of the authorities below. We observe that the Assessing Officer treated the management fee received by the assessee under administrative support agreement as fee for technical services read with article 12(4) of Indo Singapore DTAA. The Ld.....
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....fficer (CFO) and Chief Executive Officer (CEO) are involved. Overall, the Regional President provides key strategy input, approvals and review for the region." 6.3 The arguments of the applicant on the basis of the cited rulings (E&Y (230 CTR 355) and Measurement technology limited (AAR no. 966 of 2010)) are summed up as under: * The support functions performed by the applicant are aimed at facilitating uniformity in the conduct of the business of India affiliate. It does not amount to 'making available' the technical knowledge and experience of the applicant to the recipient; * There is no transfer of technical know-how nor can it be said that the recipient has been enabled to apply the technology which is possessed by the applicant. 6.4 The appellant submitted seven e-mails on sample basis to demonstrate the nature of services provided under the head "Management Support Services". The same are discussed as under:- Date of e-mail: March 28, 2018 6.5 This e-mail is exchanged between the CEO office to the locally operating entities / AP team wherein it was intimated to the group entities that CEVA has been nominated to ha....
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....ies / AP team wherein the CEO office has intimated to the group entities that CEVA has been nominated to handle freight for TOSHIBA Air freight business. The summary of award is as follows: SUMMARY of AWARD Air: We grew by +3% (93.6 tons) over our existing business Date of e-mail: March 22, 2018 6.11 This e-mail chain is exchanged between the CEO office to the locally operating entities / AP team wherein the CEO office has intimated to the group entities that CEVA has been nominated to handle freight for VISTEON Air and Ocean Freight Contract Logistics. 6.12 From the emails as discussed above, it transpires that the CEO Office is involved in acquiring new customers as per the business strategy and these contracts have been awarded to the group entities due to the efforts of CEO/CFO/Regional President of APAC region along with business development team. I find that effectively, in this case, the Indian Affiliate has got client referral and thereafter, it starts working on the orders placed by such clients. I find that the functions such as maintaining customers' relations and performing competitor analysis, business strategy and marke....
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....ific entities; * Quarterly forecasts for Asia Pacific entities; * Company policies, business rules and compliance; and * Annual budget implementation. Management accounting The Management Accounting group's primary roles and responsibilities are: * Management reporting for Asia Pacific divisions including India; * Job costing; * Business analysis, including competitors analysis, strategic finance proposals, and gathering market intelligence for the Asia Pacific divisions; * Product and customer profitability analysis; * Intercompany policies implementation and compliance; * Review and approve capital investments; and * Budgeting and forecasting for local CEVA entities in the Asia Pacific region. Tax The Tax group's primary roles and responsibilities are: * Tax planning and compliance; * Management of relationships with external tax advisers; * Tax restructuring across Asia Pacific where required; * Budgeting and forecasting of cash taxes Treasury The Treasury group's primary roles and responsi....
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....he entities falling within the Asia Pacific region with instructions in the template. The handout appended with the e-mail provides guidelines for the purposes of performing the monthly tasks. Date of e-mail: January 22. 2013 (refer serial no. 8 of submission dated November 6, 2017 and page 71 of the paper book) 7.7 Based on the data input by India affiliate, the appellant prepares one off summary of major items affecting the business processes of the Indian entity in the template provided by the appellant. Date of e-mail: January 18, 2013 (refer serial no. 9 of submission dated November 6, 2017 and page 74 of the paper book) 7.8 Based on the data input by India affiliate related to revenue forecasts, the appellant analyses the same and shares the significant variance with the respective management team of the affiliates falling within the Asia Pacific Region. These variances are then discussed with regard to the reasons attributable to the same, the main cause of concerns and the way in which the entities (including India affiliate) is managing those variances and the corrective action required to address the issues / variances. Date of....
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.... words, the appellant takes financial decisions on the issues as discussed above on behalf of the Indian entity. As a result of such services, CEVA entities including CEVA India receive a number of benefits from the intra-group finance services provided. 7.13 As pointed out by the appellant, financial services involve various activities such as (a) analysis of data, (b) audit, (c) forecasting analysis, (d) relationship with tax advisors and banks, (e) tax advice, (f) cash management and (g) loan portfolio management. In all such services, the recipient is provided with the decision taken by the experts at the appellant level. There is no involvement of the local entities in the decision making. 7.14 Furthermore, the entities benefit from economies of scale through the centralization of these strategic activities/ decision making. In the absence of regional finance function, each CEVA entity in Asia Pacific region would either have to expand its local finance resources and capabilities, or outsource the function to third party service providers. Hence, by centralizing the functions, each CEVA entity benefits from the reduced costs that are realized through economie....
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.... by CEVA group is shared by the India affiliate with the vendor. In case vendor objects to the standard agreement / suggests some improvements, the same is shared by India affiliate with the appellant for its comments / suggestions. In the above process, only the report/ advice / reviewed version of agreement of the in- house counsel of the appellant is provided to India affiliate / vendor, therefore there is no question of technical knowledge etc. being 'made available' by the appellant to the India affiliate. The intellectual property rights are protected by obtaining applicable registrations by the group. This is further strengthened by constant vigilance being exercised by the appellant by finding out possible cases of IPR infringement. There is no scope of imparting of any technical knowledge, know-how etc in this case. The industry in which CEVA operates is subject to antitrust/ competition regulations. The legal department advises on the appropriate legal advice in respect of any regional matters relating to antitrust/ competition regulations, queries and litigation and co-ordinates and manages outside counsel in this regard. The appellant ....
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....- Date of e-mail: 4th December, 2013 8.6 The appellant reviews the exit letter and send back the same to India affiliate. The possible issues are highlighted by the appellant and the changes are also suggested. This communication ensures alignment with global policies of the group. Date of e-mail: 11th July 8.7 This correspondence involves review of lease deed / tenancy agreement by the legal team of the appellant from legal and general standpoint and the suggestions are then sent to the India affiliate post review. Date of e-mail: 23rd and 25th July 8.8 This correspondence involves review of photocopier agreement by the legal team of the appellant from legal and general standpoint and the suggestions are then sent to the India affiliate post review. Date of e-mail: 14th September 8.9 This communication pertains to negotiating a bulk deal with a hotel chain for the entire group (within Asia Pacific) and thus ensures achievement of economies of scale for the group as a whole. The appellant requests the group companies including the India affiliate to review the list of hotels under the group, and respond with th....
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....so submitted that if the services were not performed by the regional legal team, the functions would have to be either outsourced to third party service providers or performed in-house by the local CEVA entities by expanding the local teams (where these exist) or hiring new resources. (D) INFORMATION TECHNOLOGY SUPPORT (ICS) 9.1 The services as per the agreement include: > Provision of hardware, software, and desktop support services > Software programming and development > Data communication support and monitoring of signal transmissions > Maintenance of program databases. 9.2 The appellant explained the nature of Information Technology Support services which is reproduced as under:- "This includes General IT services in the nature of: * Provision of desktop support; * Provision of hardware and software support; * Update and maintenance of software programs and scheduling databases; * Monitoring of servers, systems and networks, providing availability reporting and first-hand insight for both internal and external issues; * Maintaining and supporting internal non-cu....
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....urce code of the IT applications hosted on central technology platform has not been shared with the recipient of the services. While providing services for centralized provision of hardware, software, and desktop support services, Software programming and development, Data communication support and monitoring of signal transmissions and Maintenance of program databases, the service provider is not imparting the technology/ know-how utilized in rendering such services. As a result of all such services, the recipient has received only the software applications having graphical user interface for performance of its day to day activities. The database and program code is like a black box for the recipient as he can only use various features of software applications by entering input parameters on computer screen without knowing anything about the program code/ database code behind it. In such a situation, it is not a case of make available of information technology services. (E) MARKETING AND SALES SERVICES 10.1 These services as per the agreement are in the nature of the following: > Provide sales training to local business development employees > C....
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.... on sample basis to demonstrate the nature of services provided under the head "Marketing and Sales Services". The same are discussed as under:- Date of e-mail: June 21, 2017 (refer serial no. 5 of submission dated November 6, 2017) 10.4 This involves sharing of forecasted volume with regard to RFQs forecasted for the next six months (May- Nov) for Air, FCL and LCL with volume per cluster- cluster / port-port pair. All information regarding involved lanes and volumes are based on the same RFQ done last year. RFQs without volume information are not (yet) included in this overview. 10.5 It involves creation of data by the appellant which can be used by the affiliates (including India affiliate) to better understand and analyze prepare proper quotation with regard to pricing and volume information. 10.6 I find that the appellant has admitted the fact of providing a) training to the business development employees of Indian entity and other group entities regarding the product types / features offered by CEVA group, market positioning of the group, credit policies, CEVA vision, parameters of customer satisfaction, service level quality standards, targ....
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....e 'willingness' of the provider of services and does not refer the acceptance of the receiver of the services". 10.11 The above case of Bovis Land Lease does include the facet of training and education to the employees of the appellant company in respect of various services. It is important to note that mention of "training and education" in the agreement clearly highlights the 'willingness1 of the provider of services which is critical for make available of the technology/know-how. 10.12 I find that the Indian entity is operating in supply chain management domain. Since the Indian entity is engaged in logistics domain, therefore, any detailed inputs and training for on boarding of clients clearly impart the knowledge because the recipient of knowledge in turn has used the same in providing services to its clients without going back to the appellant company. This position has been fortified by the decision of Hon'ble ITAT, Chennai in the case of Foster Wheeler France S.A wherein it is held that providing the best practices available in the form of written procedures and specifications and details to the recipient which is also a specialized company....
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....ployees' data from countries and producing global/regional/country reports pertaining to employee headcount (Full-Time Equivalent / Contractors), attrition, productivity, recruitment status and employees' costs. 11.3 The appellant submitted e-mails on sample basis to demonstrate the nature of services provided under the head "Human Resources". The same are discussed as under:- Date of e-mail: March 21, 2018 11.4 This e-mail involves sharing of template by regional HR to India affiliate containing the budget for increments. The increment / promotion data and salary numbers populated in the template was a subject matter of discussion in the conference call with reference to various grades / levels. This formed part of support with regard to yearly appraisals and yearly salary salary review and is akin to outsourcing a particular function to a third party. The deliverable in this case is in the form of a report which provides for revised salary numbers after the yearly appraisals. Date of e-mail: April 5, 2018 11.5 This e-mail involves sharing of template by regional HR to the India affiliate. This template confirm to the allowances....
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....e group and d) analysis of employees' data from countries and producing global/regional/country reports pertaining to employee headcount (Full-Time Equivalent / Contractors), attrition, productivity, recruitment status and employees' costs. The appellant submitted that CEVA entities rely on input from the regional HR team to improve their local HR processes and procedures. 11.9 The appellant submitted that if the regional HR functions were not performed by the regional HR team, they would have to be either outsourced to third party service providers or the local HR teams would have to be expanded (in terms of resources and capabilities). 11.10 It may be relevant to make reference of one of the examples of India USA MOU which reads as under: "Example 7 Facts: The Indian vegetable oil manufacturing firm has mastered the science of producing cholesterol-free oil and wishes to market the product IT A No.1150/Ahd/2007 Shell International B.V. Netherland Vs. ITO A.Y. 2003-04 worldwide. It hires an American marketing consulting firm to do a computer simulation of the world market for such oil and to advise it on marketing strategies. Are the fee....
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....d Vs. ITO ITA No. 1150/AHD/2007 • Raymond Limited vs. DCIT (86 ITD 791) 11.14 I find that these HR services are in nature of consultancy services where the provider of the services has imparted only the conclusion part. The scope of HR services provided by the appellant company does not include training of resources of group entities. The element of imparting the know-how is not predominant in this case. It is a settled position that mere provision of technical services is not enough to attract article 12(4)(b). It additionally requires that the service provider should also make his technical knowledge, experience, skill, know¬how etc., known to the recipient of the service so as to equip him to independently perform the technical function himself in future, without the help of the service provider. G Operations and Standardization 12.1 The broad category of services as per the agreement is as follows: • Regional training, assistance, and management of LEAN initiatives • Advice on standardization of warehouse designs • Implement and train employees on standard logistics operating processes â....
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....y responsible for implementation, due to the project being heavily localised to a particular region, the team in the appellant continues to play an important role in providing valuable input due to its vast experience in project management. 12.3 The appellant submitted that these services can at best be said to be advisory in nature as the act of creation of polices, tools, procedures etc cannot be absorbed by the employees of the India affiliate while implementing the actual procedures etc. and therefore there is no transfer of knowledge to the Indian affiliate in that sense. 12.4 As on January 2018, the India affiliate has an aggregate of 184 employees in Operations and Logistics department. As against the functions performed by the appellant, the India affiliate is performing the following functions: * Implementation of best practices * Actual implementation of contracts, agreements etc 12.5 The appellant submitted e-mails on sample basis to demonstrate the nature of services provided under the head "Operations and Standardization". The same are discussed as under:- Date of Communication: February 1, 2017 (refer serial no. 1 ....
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.... Date of Communication: September. 2017 (refer serial no. 4 of submission dated November 6, 2017) Monthly Drewry Shipper Insight newsletter 12.9 This email contains sharing of a newsletter - Sea and Air Shipper Insight prepared by Drewry (Supply Chain Advisors). The said newsletter contains important information concerning ocean freight, airfreight, intermodal / inland transportation, freight operator financial data / parameters. This newsletter provides insight of the freight market and various indicators affecting the same and is helpful learning about the current trade practices. From the appellant's side, this involves hiring a third party to provide the newsletter which is circulated internally within the firm and therefore provide any service to the Indian affiliate. The cost of this service is pooled and is shared by all the entities falling within the group. 12.10 In the backdrop of the facts discussed above, I find that the services in relation to "OPERATIONS AND STANDARDIZATION" have been found to include training of Indian entity resources by the Regional Head (appellant) regarding "standard operating processes", "new initiatives" and "....
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.... guidelines / expectations of the group. The fact of providing training to the local operated entities including Indian entities does reflect the 'willingness' to impart know-how/experience on the part of the provider of services. It has been held in various decisions that the word make available only refers to the 'willingness1 of the provider of services and does not refer the acceptance of the receiver of the services. (Refer decision of Hon'ble ITAT, Bangalore Bench in the case of Bovis Land Lease (India) Pvt. Ltd.) 12.13 I find that the Indian entity is operating in supply chain management domain with 184 employees in Operations and Logistics department. Since the Indian entity is engaged in logistics domain, therefore, any detailed inputs on the manner of implementation of standardized processes, best practices in the form of written procedures and specifications clearly impart the knowledge in respect of processes and specifications. The recipient in turn has used the same in providing logistics services to its clients without going back to the appellant company. This position has been fortified by the decision of Hon'ble ITAT, Chennai in the cas....
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.... fact of receiving a service for longer time per se cannot lead to make available. More important is to understand that whether the knowledge has been imparted or not? If there is no imparting of knowledge, the question of make available does not arise even if the recipient avails such services over a long period of time. For example, if information technology services have been outsourced to a specialist, the longer duration of availing such services would not lead to make available of technology/knowhow underlying such services. 13.3 The jurisprudence on this issue has laid down the following criteria to determine whether a service would satisfy the 'make available1 condition to be classified as FTS - 13.4 It may be relevant to take note of the judicial decisions relied upon by the AO in this case in treating the administrative services as FTS which "make available" the knowledge, experience or know how to the Indian affiliate. a) decision of the Hon'ble ITAT, Bangalore Bench in the case of Bovis Land Lease (India) Pvt. Ltd wherein the Tribunal held as under: "In respect of assistance in the operation of the business, it has been made c....
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....l market for different types of vehicles and consumer preferences. Further, Ld. CIT(A) observed in the cited case that the services were not confined only in doing some market survey but to provide the technical assistance in improving the quality of their Minibus and to move towards fully engineered Minibus. Further, the note of the Executive Vice President also highlighted that the strategic fit between M&M and LDV is planned to "learn from LDV about development and Manufacturing of niche products". I find that the above decision is in light of the fact that it was a collaborative effort for the conduct of market research and there is clear cut finding of learning from LDV about development & manufacturing of niche products. The facts of the case are not comparable to the facts of the present case. 13.7 In view of the above discussion, the AO is directed to charge the receipts in respect of the "Operations & standardization" and "Marketing activities" services performed in this case as fee for technical services. As regards other services, since the "make available" feature is not present in delivery of services, accordingly, the same are held to be not chargeable to tax....
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....observed that the fact of sharing an operational manual standard operating procedures and training the resources in respect of particular line of business on the same in order to deliver uniform quality of operations across the globe clearly makes out a case of "making available" its knowledge, expertise, knowhow in execution of the work by the recipient and thus, satisfied the "make available" clause as per article 12(4)(b) of DTAA. For these reasons the Ld.CIT(A) upheld the action of the AO in treating the amounts received towards marketing and sales services, operations and standardization services as FTS and satisfied the "make available" clause as per article 12(4)(b) of DTAA. 12. We observe that in so far as the marketing and sales services are concerned these services as per the agreement are in the nature of the following: * Provide sales training to local business development employees; * Coordinate customer bidding and pricing process; * Create advertising brochures, newsletters, and sales sheets; * Develop and place marketing and promotional materials. 13. The appellant provides training to the business development employees as r....
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....of technology, experience, skill, processes, etc., unless the training involves the transfer of technology, processes, skills, etc., to the recipient in a manner which enables the recipient to apply the technology and to derive benefit therefrom without recourse to the tutor, it would not fall within the expression "technical services" as defined in the Treaty. 18. We observe that the conclusion of the Id. CIT(A) that the purpose behind these services is to equip the marketing team to provide creative solutions to their customers, and hence the services shall be classified as 'making available' technology etc is devoid of any merits as the purpose of these services is not to provide any technical training but to acquaint the employees regarding the organizational policies and work culture so that they can efficiently perform the services expected out of them. We observe that the employees of India affiliate are given acquainted with anti-bribery legislations of the UK, data protection laws etc. of the EU so as to comply with the international obligations of the group (as it operates worldwide and these regulations apply to Indian employees also). These trainings cannot, by any s....
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....y awareness training for usage of CEVA computer / systems; 4. Information security awareness training outlining basic information security awareness principles. 24. Since in the instant case, the training was for intimating the employees employed by India affiliate regarding the standard steps to be followed in executing an order / trade / business. This improves customer satisfaction and helps in reducing overall cost for the Indian affiliate / organization. 25. We observe that training per se, would not result in make available of technology, experience, skill processes, etc., unless the training involves the transfer of technology, processes, skills, etc., to the recipient in a manner which enables the recipient to apply the technology and to derive benefit therefrom without recourse to the tutor, it would not fall within the expression "technical services" as defined in the Treaty. Such trainings do not 'make available' technical knowledge, experience, skill, know-how or processes. There was no transfer of technology. It merely facilitated the employees of the appellant to work in accordance with the expected standards. Thus, the training did not 'make availa....
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....ble technical knowledge, experience, skill, know-how or processes, which enables the person acquiring the services to apply the technology contained therein; or c) consist of the development and transfer of a technical plan or technical design, but excludes any service that does not enable the person acquiring the service to apply the technology contained therein." 49. The Assessing Officer has treated the payment, made as fees for technical services on the reasoning that under the agreement EMCAP has made available managerial and technical services to the assessee. The expression "make available" which also appears in Article 12(4)(b) of the India-US tax treaty would mean the recipient of such service is able to apply or make use of the technical knowledge, knowhow, etc., by himself in his business or for his own benefit and without recourse to the service provider in future and for this purpose a transaction of the technical knowledge, experience, skills, etc. from the service provider to the service recipient is necessary. Some sort of durability or permanency of the result of the rendering of services is envisaged which will remain at the disposal of the servi....
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....nology will be considered "made available' when the person acquiring the service is enabled to apply the technology. The fact that the provision of the service that may require technical knowledge, skills, etc., does not mean that technology is made available to the person purchasing inc service, within the meaning of paragraph "(4)(b). Similarly, the use of a product which embodies technology shall not per se be considered to make the technology available, in other words, payment of consideration would be regarded as "fees for technical/include services" only if the twin test of rendering services and making technical knowledge available at the same time is satisfied.' 50. A careful analysis of the observations of the High Court, makes it clear that "make available" not only would mean that recipient of the service is in a position to derive an enduring benefit out of utilization of the knowledge or knowhow on his own in future without the aid of the service provider but such technical knowledge, skill, knowhow, etc., must remain with the recipient even after the contract comes to an end. The Court has observed, the technology will be considered to have been made ....
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....urn was filed in time and that section 234B is not applicable as the entire amount due as taxes for already discharged by way of tax deducted at source. 30. On hearing both the sides, we restore this issue to the file of the Assessing Officer to decide the same in accordance with law after providing adequate opportunity of being heard. This ground is allowed for statistical purpose. 31. The facts being identical in all other appeals for the assessment years 2010-11, 2011-12, 2012-13 and 2013-14 the decision taken by us in the AY 2014-15 applies mutatis mutandis for the appeals for assessment years 2010-11 to 2013-14. 32. In the result, appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed as indicated above. Order pronounced in the open court on 25/09/2023 ============= Document 1 Destin Destinati Ca Existi Origin City ation Region on Clusters ༢à½à¾Ÿà½¾ unt City Awarded ng WEIGHT DETAILS Grass Average Gross Average Weight Weight Volum Imetric Imotric # of Volume Ñпірте cbm] nts tons] tons] [com] 93 Coimbatore AP A....