2021 (2) TMI 1370

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.... Kant, CIT DR ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order dated 27.10.2020 passed by the AO u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961. 2. Following grounds have been raised by the assessee: "1. That on the facts and in the circumstances of the case and in law, the Ld. Dispute Resolution Panel ('the Panel....

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....nd in the absence of a Permanent Establishment under Article 5 of the India-Netherlands Double Taxation Avoidance Agreement between India and Netherlands ('the DTAA'), the receipts earned by the Appellant are not taxable in India. 2. That on the facts and circumstances of the case and in law, the Ld. AO erred in holding that the payments received by the Appellant as consideration for data trans....

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....Without prejudice to ground 2 above, the Ld. AO and the Panel erred in not taking cognizance of the fact that 'use of a secret process' is a sine qua non for the payments to qualify as 'Royalty' under the India-Netherlands DTAA. 3. That the Ld. AO erred in holding that the payments received by the Appellant as consideration for data transmission services would also qualify as "fee for technical....

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....before us has been settled in favour of the assessee by the orders of the Hon'ble Jurisdictional High Court for the assessment years 2000-01 to 2014-15 (382 ITR 114) (Del.). 4. We have gone through the record before us. The para 3.2 of the DRP order reads as under: "3.2 The matter is in litigation since last many years starting AY 2006-07 and upto AY 2014-15. The AO in his draft order, in para....