ITA No.670/Mum/2022 Atos IT Solutions and Services INC. (Formerly known as Atos Origin Inc.) Vs. Dy. CIT (Intl Tax) RG-1(2), Mumbai
Parties Involved
Facts Summary
Atos IT Solutions and Services INC., a company incorporated in the United States, rendered certain services to Atos India and received aggregate consideration of Rs.1,19,64,455. The services included coordination support for the Tower Watson Project, project-support functions for the McGraw Hill Cap IQ Project, and MHS Storage services. The assessee did not offer the receipts to tax in India, claiming they constituted business profits under Article 7 of the India-USA Double Taxation Avoidance Agreement (DTAA). The Assessing Officer, however, brought the receipts to tax under Article 12 of the DTAA as royalty and/or Fees for Included Services (FIS). The assessee appealed against this order.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the consideration received by the assessee from Atos India falls under the ambit of royalty and/or FIS under Article 12 of the India-USA DTAA.
- 2. Whether the consideration received by the assessee falls under the ambit of business profits under Article 7 of the India-USA DTAA.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
4 precedents cited in this judgement.
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