TRIGO SAS,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, (INTERNATIONAL TAXATION) -2, PUNE

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ITA 768/PUN/2018Status: DisposedITAT Pune14 September 2021AY 2014-1515 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that education cess is an additional levy and is included within the tax rate specified in the DTAA. Therefore, it cannot be levied separately. The appeal was allowed on this ground.

What were the facts?

The assessee received software usage charges and management service fees. The CIT(A) confirmed the addition of software usage charges by treating them as royalty and management service fees as fees for technical services. The assessee also objected to the levy of education cess on tax liability computed under the DTAA.

What were the issues?

Whether software usage charges are royalty and management fees are technical fees. Whether education cess is leviable on tax computed as per DTAA.

Which sections of the Income-tax Act were involved?

Section 9

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(6)Show list

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Income Tax Appellate Tribunal, “C” BENCH, PUNE

Before: SHRI R.S.SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri Ketan Ved
For Respondent: Shri Mahadevan A M Krishnan
Hearing: 09.09.2021Pronounced: 14.09.2021

आदेशानुसार / BY ORDER, // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

Date 1 Draft dictated on 09.09.2021 Sr.PS/PS 2 Draft placed before author 14.09.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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