North America Inc. v. ADIT

Intech Billing Ireland, Mumbai vs. DDIT (It) RG 3(1), Mumbai

In the result, appeal of the assessee is partly allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manjunatha, Hon'Bleintec Billing Ireland V. The Assistant Director Of Income –Tax C/O S.R.B.C & Associates Llp (International Taxation), 14Th Floor, The Ruby, Range 3(1), Scindia House, 29 Senapati Bapat Marg, Mumbai - 400 038 Dadar (West) Mumbai – 400 028 Pan No: Aadca 7890 E (Appellant) (Respondent) Assessee By : Shri M.P. Lohia Shri Nikhil Tiwari Department By : Shri Samuel Darse

…the DTAA. Accordingly, the said revenues would not be taxable as 'Royalty" in India by virtue of Article 12 of the India Ireland Tax Treaty. 35. Ld. Counsel for the assessee further submitted that the Jurisdictional Mumbai ITAT in case of WNS North America [152 TTJ 145] 19 Intec Billing Ireland has held that despite the retrospective amendment to the Act, the amendment will not apply to the treaty per se. It was further observed that if there is some provision in the treaty which is contrary to the provision of the domestic law, then it is the contrary provision of the treaty which shall override the provision…