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Showing contexts for: computer includes computer software in Dcit(It), Circle-1, Pune, Pune vs East West Seeds India Private Limited, ... on 19 December, 2025Matching Fragments
3. In this case, Assessing Officer-ITO(International Taxation), Ward-1, Pune had passed an order u/s.201 for A.Y.2018-19 in the case of assessee i.e. East West Seeds India Private Limited.
Assessee has entered into a research and development agreement in 2008 with "Hortigenetics Research (S E Asia) Limited, based in Thailand" to carry out research processes with specific trades in specific crops. Hortigenetics Research (S E Asia) Limited, based in Thailand provides the assessee with all technical materials and information regarding the seed technology including computer software, Biological Materials, Derivatives and other materials. It was submitted before the ITO that Hortigenetics Research (S E Asia) Limited, based in Thailand is into business of Research and Development of Seeds, Vegetables. It was pleaded before the ITO that as per India Thailand DTAA, the income earned by ITA Nos.833, 857 & 858/PUN/2025 [A] - 03 Appeals Hortigenetics Research (S E Asia) Limited, is not taxable in India. However, the ITO(IT) held that income received as fees for technical services is nowhere mentioned in the India Thailand DTAA. Therefore, ITO invoked Article 22 of the DTAA and held that said income shall be taxable as per Section 9(1)(vii) of the Income Tax Act, 1961 in India. Therefore, ITO hold that Assessee Company was liable to withhold tax on following income :