TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 573
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....ed in all the appeals are similar and therefore we decided to take up all the appeals together and pass a common order for the sake of convenience. 3. We will take up the appeal in ITA No. 720/Coch/2023 for A.Y. 2005- 06 as the lead case and the result arrived in the said appeal will apply mutatis mutandis to the appeals in ITA Nos. 721 to 724/Coch/2023 for A.Ys. 2006-07 to 2009-10. Since the grounds raised by the assessee in all the appeals are identical, grounds of appeal raised for the A.Y. 2005-06 in ITA No. 720/Coch/2023 is reproduced herein below for reference. "1. Whether on the facts and circumstances as per the agreement for Exclusive Procurement and supply of merchandise entered into with Alpha Airport Holdings (UK) Ltd (Alpha)....
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....round that the said non residents have business connection in India. The assessee's appeal was also dismissed by the Ld.CIT(A). Thereafter the assessee filed an appeal before the Tribunal and the Tribunal also vide its order dated 12/01/2016 in ITA Nos. 311 to 315/Coch/2014 had held that the non-residents are not having any business connection in India. The Tribunal also questioned the finding of the Ld.CIT(A) that the two entities have PE in India as per the DTAA. The Tribunal also considered the arguments that section 9(1)(i) would not be applicable to the facts of the present case when there is a specific provision in section 9(1)(vii) and therefore the Tribunal had held that the issue should be considered afresh and remitted the same to....
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....ngalore Bench of the Tribunal in the case of ABB-Fz LLC which was given by following the another order of the Hon'ble Bangalore Tribunal in the case of IBM India Pvt. Ltd. vs. DDIT. 6. As against the said order of the Ld.CIT(A) confirming the levy of tax on the payments made to M/s. Alpha Airport Holding Ltd., UK, present appeal has been filed before this Tribunal. 7. At the time of hearing, the Ld.AR submitted that the finding of the Ld.CIT(A) that services rendered by M/s. Alpha Airport Holding Ltd., UK are technical in nature and the said M/s. Alpha Airport Holding Ltd., UK is making available to the assessee the technical knowledge and therefore the payments made to the said concerned M/s. Alpha Airport Holding Ltd., UK would fall und....
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....tional Airport. We have also perused the various clauses in the said agreement and we do not find any clause requiring the transfer of any technical knowledge by the said M/s. Alpha Airport Holding Ltd., UK. To attract the Article 13 of the DTAA between India and UK, which dealt with the "royalties and fees for technical services", there should be a transfer of any technical knowledge or experience, skill, knowhow, or processes or consist of the development and transfer of the technical plan or technical design. In the present case on hand, M/s. Alpha Airport Holding Ltd., UK had not transferred any technical knowledge which is in their possession to the assessee, to attract the said Article 13 of the DTAA between India and UK. The transfer....
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...., UK. The agreement also made it clear that the assessee should not purchase the merchandise from other than the two non-resident Indians which shows that the assessee had entered into an agreement only for the purpose of procuring the merchandise and not for transferring any technical knowhow to the assessee. 13. We have also gone through the judgement of the Hon'ble Bombay High Court reported in 463 ITR 222 in the case of Shell India Markets Pvt. Ltd. vs. Union of India wherein it was held that the provision of general business support services do not involve anything of a technical nature and therefore the said services availed could not be technical service and Article 13 of India-UK DTAA was wholly applicable. 14. Similarly the Hon'b....