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11. An identical issue has been considered and decided by the Hon'ble Delhi High Court in the case of Centrica (Supra). The Hon'ble High Court while dealing with the definition of FTS under Article 13(iv) of Indo UK DTAA has held that the services of the personnel deputed under the secondment agreement were in the nature of managerial consultancy services to the assessee. It is pertinent to note that the definition under Article 13(4) of the Indo UK DTAA as well as the definition under Explanation 2 to sec. 9(1)(vii) are almost identical except the word 'managerial' is missing in the definition provided under tax treaty. For ready reference we quote the definition of FTS under Article 13(4) of Indo-

13. The SLP filed against the judgment of Hon'ble Delhi High Court has been dismissed by the Hon'ble Supreme Court in 227 Taxman 368. Therefore the view taken by the Hon'ble High Court has attained finality. The concept of income includes positive as well as negative income or nil income. In the case of payment being FTS or royalty as per sec. 9(1) of the Act it is irrelevant whether any profit element in the income or not. It is not only a matter of computation of total income when the concept of profit element in payment is relevant. If the payment being FTS or royalty is made to nonresident, then the concept of total income becomes irrelevant and the provisions of sec. 44D recognize the gross payment chargeable to tax. Thus all the payment made by the assessee to non- resident on account of FTS or royalty an chargeable to tax irrespective of any profit element in the said payment or not. However, there is an exception to this Rule of charging the gross amount when the non-resident is having fixed place of business or PE in India and the amount is earned through the PE, then the expenditure incurred in the relation to the PE for earning said amount is allowable as per the provisions of sec. 44DA of the Act. Therefore, in view of the judgment of Hon'ble Delhi High Court in the case of Centrica (Supra), the payment made to foreign company DFCL partakes the character of FTS as per the definition under explanation 2 to sec . 9(1)(vii) of the Act. The decisions relied upon by the assessee in the case of IDS Software Solutions (Supra) and Abbey Business Solution (Supra) would not help the case of the assessee when there is a direct judgment of Hon'ble Delhi High Court on this point."

9. For the Asst. Year 2007-08, the assesse has also raised the objection against the jurisdiction of the DRP for enhancing the total income as per Ground No.2 (b).

10. The learned Authroised Representative of the assesse has submitted that the A.O. did not made any addition on the issue of reimbursement of secondment remuneration by treating the same as FTS whereas the DRP has IT(IT)A No.1525/Bang/2010;

1437 & 1438/Bang/2013 & IT(IT)A No.244/Bang/2015 enhanced the total income by directing the A.O. to consider the same as FTS. He has referred to the provisions of Section 144C(8) and submitted that prior to the insertion of the Explanation by Finance Act, 2012 w.e.f. 1.4.2009, the DRP had no jurisdiction or power to enhance the assessment. In support of his contention, he has relied upon the Hon'ble jurisdictional High Court in the case of Wipro Ltd. 338 ITR 411.

a. Not appreciating the fact that certain expenses were incurred by the assessee on behalf of Bangalore International Airport Limited, and such expenses were reimbursed by BIAL to the assessee at cost.
b. Treating the reimbursement of expenses received by the assessee as fee for technical services liable to be taxed in India at the rate of 10%."
Thus it is clear that in the objection 2.2(b) the assesse has raised a specific objection before the DRP in respect of the treatment of reimbursement of expenses received by the assesse as FTS liable to be taxed in India. While deciding these objections, the DRP found that instead of the amount which was treated by the A.O. as FTS, the entire payment received by the assesse from the IT(IT)A No.1525/Bang/2010;