2025 (11) TMI 1405

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....23pursuant to the directions of the Dispute Resolution Panel u/s 144C(5) of the Act raising following grounds of appeal :- "Ground 1 On the facts and circumstances of the case and in law, the Assistant Commissioner of Income-tax, Circle International Tax - 2(1)(1), Delhi ('Ld. AO) pursuant to the directions of the Dispute Resolution Panel - 1, New Delhi ('Ld. DRP) erred in making an addition of INR 8,28,34,750 and not following the orders of the Co-ordinate Bench of Hon'ble Tribunal in the Appellant's own case for AY 2014-15 to AY 2020-21 without appreciating that the there was no change in factual matrix of the case. The Appellant prays that the orders of Co-ordinate Bench of Hon'ble Tribunal ....

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....DTAA. The Appellant prays that the beneficial provisions of the India-Netherlands DTAA be applied. Ground 5 Without prejudice to any other grounds, the Ld. AO has erred in levying tax at 40% on income chargeable to tax as FTS under the provisions of the Act. The Appellant prays that the beneficial provisions of the India-Netherlands DTAA be applied. Ground 6 On the facts and in the circumstances of the case and in law, the Ld. AO has erred in levying interest under section 234B of the Act corresponding to the addition of INR 8,28,34,750 as FTS. The Appellant prays that the consequential interest levied under section 234B of the Act is unwarranted and ought to be deleted. ....

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.... ld. DR of the Revenue did not controvert the aforesaid facts. 5. Considered the rival submissions and material placed on record. We find that the issue involved is squarely covered by the decisions of coordinate Benches time to time i.e. from AYs 2014-15 to 2021-22. For the sake of brevity, we reproduce the relevant extract of the order of AY 2014-15 in ITA No.7545/Del/2017 order dated 31.01.2023 as under :- "12. From the nature of services rendered, it is very much evident that they are mostly in the nature of managerial services. Reading of Article-12 (5) of India-Netherlands DTAA reveals that it does not include managerial services within FTS. Therefore, the payment received by the assessee cannot be treated as FTS under Ind....