Consideration received for providing IT support services not taxable FTS under DTAA, if no technical knowhow was made available

ITAT Bench “A”, Pune, ITA No 93/PN/2011,Assessment Year: 2007–2008, Sandvik Australia Pty Ltd Versus Deputy Director of Income Tax (International Taxation) R S Padvekar, JM and R K Panda, AM,  Decided on: 31 January 2013 Judgement: 1. In this appeal, the assessee has questioned the action of the A.O. for treating the payment of Rs. 1,07,71,888/- received from M/s.Sandvik Asia Ltd., Pune, as taxable being royalty/ FTS. The assessee has taken the following grounds: 1.1. The Learned Deputy Director of Income-tax, (International Taxation)-II, Pune, i.e., Assessing Officer (AO) has erred...