Itxa/1557/2017 Of Commissioner Of Income Tax(It) - 4 v. Wns North America Inc

JPP IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1557 OF 2017 Commissioner of Income Tax (IT-4)… Appellant V/s. WNS North America Inc. ... Respondent Mr. Tejveer Singh for the AppellantMs. Porus Kaka, Senior Advocate a/w. Mr. Manish Kanth i/b. Mr.Atul Jasani for the Respondent CORAM : NITIN JAMDAR & M.S. KARNIK, JJ. P.C.:- DATE : 09 JANUARY 2020. Heard learned Counsel for the parties. 2.The Appeal pertains to Assessment Year 2008-09. 3.This Appeal under Section 260A of the Income Tax Act,1961 challenges the order of the Income Tax Appellate Tribunal(Tribunal) dated 18 November 2016. 4.The Appellant – Revenue has framed following questionas a substantial question of law :- “ Whether on the facts and in the circumstances of thecase and in law, the Hon’ble Tribunal was justified inholding that reimbursement of international telecomconnectivity charges amounting to Rs.8,25,12,826/- byWNS India does not qualify as “Royalty” under Article12(3)(b) of the India-USA DTAA ?” 5.The learned Counsel for the parties have fairly broughtto our attention that this question of law in Assessee’s own case hasbeen held against the Appellant – Revenue in order dated 7 February2018 in Income Tax Appeal Nos. 890 of 2015 and 891 of 2015. Inview of this position, the question as framed do not give rise to anysubstantial question of law. The Appeal is accordingly dismissed. 6.Before closing, we may note the contention advanced bythe learned Senior Advocate for the Respondent that there is aconcurrent finding by the Commissioner (Appeals) and the Tribunalthat the amounts are pure reimbursements and in view of thisfinding of fact and in view of the decision of the Apex Court in thecase of Director of Income-Tax (International Taxation v/s. A.P.Moller Maersk A/S - (2017) 392 ITR 186 (SC), the question asproposed does not give rise to any substantial question of law. M.S. KARNIK, J. DigitallyJyotisigned byJyoti P. PawarP.Date:2020.01.15Pawar12:51:37+0530 NITIN JAMDAR, J.