software as `Royalties', defined as per Article 13 , whose relevant
part
reads as under : -
ARTICLE 13
Royalties and fees for technical services
1. Royalties ... above that amount from sale of
softwarefalls under Article 7 (Business profits) and not under
Article 13 (Royalties). Since the position as per the DTAA
Deputy Director Of Income-Tax, ... vs Set Sattellite (Singapore) (Pte.) Ltd. on 20 April, 2007
84,024/- on account of income from software services
taxable as royalty @ 10% as per article 12A of DTAA and an addition ... support services - fees for technical
services/royalty taxable @ 10% as per article 12 of DTAA.
2
ITA No. 2058/MUM/2016
Assessment Year
M/S.Impact Retailtech Fund Private ... vs Income Tax Officer 6(2)(4), Mumbai on
undertakings, some of which
may be entitled to the benefit of section 84 and others may not be
so entitled. It is not, therefore, possible ... apply section 84 to a particular undertaking it has to be
seen when that undertaking commenced the manufacture or
production of articles. It is true
salary expenses amounting to INR 39,84,177 from the
business profits as per the provisions of Article 7 read with Article 5 of
DTAA ... within the meaning of Article 13 of the DTAA
read with Protocol to the DTAA and Article 12 of India-Canada DTAA, since
the services
held that the assessee could not be said to have started manufacturing articles when it manufactured crude penicillin the samples of which were required ... said to have begun to produce or manufacture articles within the meaning of Section 84 of the Act. On the face of it, there
provisions of article 15.
Learned counsel concludes by submitting that since the
provisions of article 5 or article 15 do not apply to the
situation ... taxable in India at
all.
84. Learned Commissioner - Departmental Representative,
on the other hand, contends that article 5(2)(k) is a deeming
fiction
length Debt/Corporate guarantee fees
of Rs. 2,70,84,735/- in India under " Article 22: Other
Income" of the DTAA between India ... length Debt/Corporate guarantee fees
of Rs. 2,70,84,735/- in India under " Article 22: Other
Income" of the DTAA between India
than shares to be taxed as per Article 13(4) of the India-Mauritius DTAA. Section
2(84) of the Companies Act defines shares ... within the ambit of provisions of
other paragraph of Article 13 may be taxed in India. Article 13(4) of the Tax
Treaty covers within
