TaxTMI 
TaxTMI 
2026 (4) TMI 1392
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....u/s. 144C(5) of the Income Tax Act, 1961 [hereinafter referred to as "the Act"]. The assessee raised the following grounds of appeal:- ITA No.7827/Mum/2025 "Reopening of the assessment 1. erred in reopening the assessment in the absence of escapement of income, Assessment order is barred by limitation 2. erred in passing the final assessment order u/s. 147 r.w.s. 144C(13) for the impugned Assessment Year 2019-20, on 30th September 2025, beyond the time limit as specified u/s. 153 of the Act which expired on 31 March 2025; Taxability of Telecommunication services and O&M Services 3. erred in holding that the receipts towards voice termination, bandwidth services (collectively being ref....
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.... final assessment order u/s. 147 r.w.s. 144C(13) of the Act for the impugned Assessment Year 2019-20, on 30th September 2025, beyond the time limit as specified u/s. 153 of the Act which expired on 31 March 2025; Taxability of Telecommunication services 3. erred in holding that the receipts towards voice termination services are chargeable to tax in India as per provisions of section 5(2) of the Act and that too without issuing any Show Cause Notice; 4. erred in holding that the receipts towards voice termination services are in the nature of 'Royalty /Fees for Technical Services ('FTS') under the provisions of the Act and the Double Taxation Avoidance Agreement between India and USA ("DTAA'); ....
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....ame is dismissed as infructuous. Ground Nos. 3-5: 3. Brief fact of the transaction undertaken by the assessee is as under: The assessee is a wholly-owned subsidiary of Reliance Jio Infocomm Ltd, India and resident of Singapore. The principal activities of the assessee are to establish international connectivity and provision of services related to international and domestic bandwidth, IP transit, IP peering, Internet exchange, voice and data roaming and dark fibre. 3.1. During the year under consideration assessee had received payments from Reliance Jio Infocomm Limited for provision of voice termination services, bandwidth services and annual operation and maintenance services amounting to Rs.44,17,39,679/-. 3.2. The Ld.AO t....
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....know-how or processes. Consequently, judicial interpretations rendered in the context of one treaty would have persuasive value while construing the corresponding provisions of the other treaty, in the absence of any material distinction in language or context. 3.5. In view of the above, and considering that the issues arising in the present appeals are identical to those adjudicated by the Tribunal in the assessee's own case for earlier assessment years, we find no reason to take a different view. The decision rendered therein shall, therefore, apply mutatis mutandis to the year under consideration. Respectfully following the same, Ground Nos. 3-5 raised by the revenue stands dismissed. 4. Insofar as the present appeal in ITA No. ....