Income Tax Appellate Tribunal Pune Tibco Software Bv,, Pune vs Assistant Commissioner Of IncomeTax, ... on 17 May, 2022 IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, 'C' PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 1 1554/PUN/2018 TIBCO Software B.V., ACIT (IT), Circle2, 201516 C/o. TIBCO Software India Pune Pvt. Ltd., 3rd Floor, Binarius, Deepak Complex, National Games Road, Shastri Nagar, Yerwada, Pune 411 006 PAN : AAECT3252G 2 1348/PUN/2019 TIBCO Software B.V., ACIT (IT), Circle2, 201112 C/o. TIBCO Software India Pune Pvt. Ltd., 3rd Floor, Binarius, Deepak Complex, National Games Road, Shastri Nagar, Yerwada, Pune 411 006 PAN : AAECT3252G Assessee by : Shri Somil Agarwal Revenue by : Shri Deepak Garg Date of hearing : 12052022 Date of pronouncement : 17052022 आदेश / ORDER PER INTURI RAMA RAO, AM : These are appeals filed by the assessee directed against the separate final assessment orders dated 04.07.2019 for A.Y. 201112 2 ITA No.1554/PUN/2018 ITA No.1348/PUN/2019 and dated 18.07.2018 for A.Y. 201516 passed u/s.144C(13) r.w.s. 143(3) of the Income Tax Act, 1961 ('the Act') respectively. 2. Since the identical facts and issues are involved in both the appeals, except the addition of amounts, we proceed to dispose of the same by this common order. 3. For the sake of convenience and clarity, the facts relevant to the appeal in ITA No.1348/PUN/2019 for the assessment year 201112 are stated herein. ITA No.1348/PUN/2019, A.Y. 201112 : 4. The appellant raised the following grounds of appeal : "Ground No.1: On the facts and circumstances of the case, and in law, the Hon'ble DRP erred in directing the Ld. AO to tax receipt of INR 26,02,184 towards software license fees as 'Royalty' as per the provisions of the Income Tax Act, 1961 read with the provisions of the IndiaNetherlands Double Taxation Avoidance Agreement. It is thus prayed that the addition proposed by the Ld. AO and confirmed by the Hon'ble DRP be deleted. Ground No.2: On the facts and circumstances of the case, and in law, the Hon'ble DRP erred in directing the Ld. AO to tax the receipt of INR 29,05,513 towards software maintenance fees as Fees for Technical Services within the meaning of Article 12(5)(a) of the IndiaNetherlands Double Taxation Avoidance Agreement. It is thus prayed that the addition proposed by the Ld. AO and confirmed by the Hon'ble DRP be deleted. Ground No.3: 3 ITA No.1554/PUN/2018 ITA No.1348/PUN/2019 On the facts and circumstances of the case, and in law, the Hon'ble DRP erred in directing the Ld. AO to tax the receipt of INR 3,78,346 towards consulting service fees as Fees for Technical Services within the meaning of Article 12(5)(a) of the IndiaNetherlands Double Taxation Avoidance Agreement. It is thus prayed that the addition proposed by the Ld. AO and confirmed by the Hon'ble DRP be deleted. Ground No.4: On the facts and circumstances of the case, and in law, the Hon'ble DRP erred in directing the Ld. AO to tax the receipt of INR 34,23,769 towards training fees as Fees for Technical Services within the meaning of Article 12(5)(a) of the IndiaNetherlands Double Taxation Avoidance Agreement. It is thus prayed that the addition proposed by the Ld. AO and confirmed by the Hon'ble DRP be deleted. Ground No.5: On the facts and circumstances of the case, and in law, the Hon'ble DRP erred in directing the Ld. AO to tax the receipt of INR 2,65,424 towards other services fees as Fees for Technical Services within the meaning of Article 12(5)(a) of the IndiaNetherlands Double Taxation Avoidance Agreement. It is thus prayed that the addition proposed by the Ld. AO and confirmed by the Hon'ble DRP be deleted. Ground No.6: On the facts and circumstances of the case and in law, the Ld. AO erred in granting short credit for Tax Deducted at Source ('TDS')