2023 (10) TMI 1039

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he appeal] 2. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 2.1 According to the appellant/revenue, there is a delay of forty-five (45) days. 3. Dr Sashwat Bajpai, who appears on behalf of the respondent/assessee, says that he would have no objection if the delay in re-filing the appeal is condoned. 3.1 It is ordered accordingly. 4. The application is disposed of in the aforesaid terms. ITA 564/2023 5. This appeal concerns Assessment Year (AY) 2019-20. 6. Via the instant appeal, the appellant/revenue seeks to assail the order dated 30.12.2022 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"]. 7. The issue that the Tribunal was called upon to co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt/assessee is providing professional advice to its Indian subsidiary through studies, evaluation, review of reports, liaising work, advice on key policy issues and business operations, HR management, and financial management among other things. 12. Dr Sashwat Bajpai, who appears on behalf of the respondent/assessee, contends to the contrary. 13. The Tribunal, in concluding that services offered by the respondent/assessee to its Indian affiliates did not come within the purview of FTS, as reflected in Article 12(4)(b) of the Indo-Singapore DTAA, concluded that they did not fulfil the criteria of 'make available' principle. 14. According to the Tribunal, the agreement between the respondent/assessee and its Indian affiliate had been effec....