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2022 (6) TMI 148 - ITAT DELHIEffect of ruling of Hon’ble AAR - Income taxable in India - Taxability of Software License - ascertaining the taxability in India of the payments received from EYGBS and EYME and for withholding taxes - ruling of Hon’ble AAR - Binding through advance ruling pronounced by the Authority under section 245R - AO referred to the provisions of section 245S of the Income-tax Act for the proposition of binding nature of the order pronounced by Hon’ble AAR, accordingly, rejected the assessee’s pleas by holding that the order of Hon’ble AAR was binding - HELD THAT:- Upon careful consideration, we find ourselves in agreement with the submissions made by the ld. DR for the Revenue. AO has only followed the ruling of AAR in assessee’s own case and as per the provisions of section 245S of the Act, ruling of Hon’ble AAR is binding upon the Revenue authorities. Once it is clear that the Revenue authorities only followed the ruling of Hon’ble AAR in assessee’s own case, no fault can be found in their orders in appellate proceedings. No case has been made out that authorities below have not correctly followed the ruling of Hon’ble AAR. It is also not a case that Hon’ble High Court has reversed the order of Hon’ble AAR. In this view of the matter, we do not find any infirmity in the order of ld. CIT (A), hence we uphold the same. This appeal filed by the assessee stands dismissed.
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