2023 (7) TMI 1412

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....by a common order. 3. In ITA No. 1654/Del/2022, the only effective grounds raised by the assessee: "1. Based on the facts and circumstances of the case and in law, the ld. AO has erred in alleging that payments amounting to INR 22,48,34,656/- received by the Appellant from Indian customers ("customers/service recipient"/ "payer') for the provision of Telecommunication connectivity services (International Private Leased Circuits ("IPLC), Multiprotocol Label Switching (MPLS) etc., hereinafter referred to as "bandwidth services") as consideration for the use of or the right to use of an equipment and/or use of a process and/ or transfer of rights in a process and/ or imparting of any information is taxable as a Royalty under se....

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.... in clause 8.11 of the GBSA. 6. For the AY 2018-19, the assessee had filed its return of income declaring NIL income. The assessment was concluded under Section 143(3) r.w.s. 144C(1) of the Income-tax Act, 1961 wherein the AO has considered the amount received from Indian customers for the provision of bandwidth services outside India as equipment process royalty under section 9(1)(vi) of the Act read with Article 12(3) of the India Singapore Tax Treaty (Tax Treaty"). 7. Further ld. Dispute Resolution Panel (DRP) upheld the finding of the AO. 8. The Co-ordinate Bench of ITAT Delhi in assessee's own case for AY 2015-16 and 2016-17 in ITA Nos. 5880/Del/2018 and 5479/Del/2019 for A.Y. 2011-12, 2012-13 and A.Y. 2014-15 and noted th....