Commissioner of Income-tax (IT)-4 v. WNS North America Inc
[Citation -2020-LL-0109-50]
Citation | 2020-LL-0109-50 |
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Appellant Name | Commissioner of Income-tax (IT)-4 |
Respondent Name | WNS North America Inc. |
Court | HIGH COURT OF BOMBAY |
Relevant Act | Income-tax |
Date of Order | 09/01/2020 |
Assessment Year | 2009-10 |
Judgment | View Judgment |
Keyword Tags | royalty • dtaa |
Bot Summary: | P.C. :- Heard learned Counsel for the parties. The Appellant Revenue has framed following question as a substantial question of law :- 2 21.2. ITXA 23.18.doc Whether on the facts and in the circumstances of the case and in law, the Hon ble Tribunal was justified in holding that reimbursement of international telecom connectivity charges amounting to Rs.11,54,41,385/- by WNS India does not qualify as Royalty under Article 12(3)(b) of the India-USA DTAA 5. The learned Counsel for the parties have brought to our attention that this question of law in Assessee s own case has been held against the Appellant Revenue in order dated 7 February 2018 in Income Tax Appeal Nos. In view of this position, the question as framed do not give rise to any substantial question of law and the Appeal is accordingly dismissed. We may note the contentions advanced by the learned Senior Advocate for the Respondent that there has been concurrent findings by the Dispute Resolution Panel and the Tribunal that the amount and question had nothing to do with the technology transfer as they were pure reimbursement of travel accommodation expenses and therefore, the Appeal does not give rise to any substantial question of law. |