Section 9 of the Income-tax Act, 1961 read with article 12 of OECD Model Convention

IT/ILT : Following order passed by co-ordinate Bench of Tribunal relating to earlier assessment year, issue as to whether amount received by assessee from providing data processing support service to an Indian bank was taxable as 'fee for technical service' was to be remanded back for disposal afresh
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[2015] 53 taxmann.com 222 (Mumbai - Trib.)
IN THE ITAT MUMBAI BENCH 'L'
Atos Information Technology HK Ltd.
v.
ADIT, (International Taxation)-1 (1), Mumbai*
D. KARUNAKARA RAO, ACCOUNTANT MEMBER
AND VIVEK VARMA, JUDICIAL MEMBER
IT APPEAL NO. 7321 (MUM.) OF 2012
[ASSESSMENT YEAR 2009-10]
NOVEMBER  19, 2014
Section 9 of the Income-tax Act, 1961 read with article 12 of OECD Model Convention - Income - Deemed to accrue or arise in India (Fee for technical services) - Assessment year 2009-10 - Whether where assessee, a Hongkong based company, entered into a contract for providing data processing support service to an Indian bank, in view of fact that question as to whether payment made by Indian bank for said services amounted to 'fee for technical service' was remanded back to Assessing Officer by co-ordinate Bench of Tribunal in earlier years, following said order of Tribunal, matter was to be remanded back for assessment year in question as well - Held, yes [Para 12] [Matter remanded]
Dhanesh Bafna for the Appellant. Narendra Kumar for the Respondent.