2025 (1) TMI 27

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....Austria [assessee-respondent] against the re-assessment order passed u/s. 143(3) r.w.s. 147 of the Income-tax Act, 1961 [the Act] dated 11.5.2022 by the ACIT was allowed. 2. Therefore, the AO is aggrieved and has preferred this appeal as per substantial questions of law raised in the grounds of appeal as under:- "1. Whether on the facts and in the circumstances of the case and in law, the CIT(A)-12 was right in ignoring the fact that the assessee had in accordance with the agreement entered into by it provided carriage and connectivity services to M/s, Vodafone Idea Ltd. and the payments made therein were taxable as per section 9 of the Income Tax Act? 2. Whether on the facts and circumstances of the case and in law, the CIT(A)- 12 was....

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....2021, in response to which the assessee filed its return of income on 26.3.2021. The reasons were disclosed to the assessee which were objected to on 1.4.2021 and disposed on 24.12.2021. Notice u/s. 142(1) of the Act was also issued which was responded by the assessee and further a show cause notice was also issued that, why the amounts received from Vodafone South Ltd. and other entities should not be treated as royalty and brought to tax in India. 4. The assessee replied that these are interconnect service charges which are standard facilities, does not require any manpower or human intervention and therefore cannot be taxed as royalty. Assessee further submitted tax residency certificate, copies of agreement and stated that it is not ch....