ERICSSON TELEPHONE CORPORATION INDIA (AB) (INDIA BRANCH) vs. DDIT, CIRCLE-1(2),

We have heard the rival submissions and perused the relevant material on record. It is observed that both the issues raised in the instant appeal are similar to those which were argued by the rival parties at length during the course of hearing of the appeal for assessment year 2000-01, simultaneously with the instant appeal. In fact, no separate arguments were made for the instant appeal and both the sides adopted their respective arguments made for the preceding year.

We have passed a separate order in respect of the assessment year 2000-01. As the facts and circumstances of the instant appeal are admittedly mutatis mutandis similar to those of the immediately preceding year, we set aside the impugned order and remit the matter to the file of the Assessing Officer for deciding the issue of income earned from Indian concerns towards fee for technical services and allocation of expenses in the light of our order given today for such preceding year. Needless to say, the assessee will be allowed a reasonable opportunity of being heard in such proceedings.

In the result, the appeal is allowed for statistical purposes.