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2022 (4) TMI 1432 - DELHI HIGH COURTIncome deemed to accrue or arise in India Income received from sale of software licenses - Royalty under Article 12 of India Singapore Agreement - amounts paid by the concerned persons resident in India to non-resident - foreign software suppliers - Whether transaction constitutes as taxable income deemed to accrue in India u/s 9(1)(vi) - HELD THAT:- As the questions of law urged in the present appeal are covered by the decision of the Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. [2021 (3) TMI 138 - SUPREME COURT] - He, however, states that the Revenue has preferred a review petition against the said order of the Supreme Court. Since the said review petition has not been allowed till date, the decision of the Supreme Court in Engineering Analysis (supra) is binding on this Court.
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