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2023 (8) TMI 640 - ITAT DELHITaxability of foreign income in India - amount received by the assessee from certain entities in India - Royalty/Fee for Included Services (FIS) u/s 9(1)(vi) and Article 12 of India – USA DTAA - assessee is a non-resident corporate entity and a tax resident of United States of America (USA) - HELD THAT:- As considering the fact that the issue in dispute is squarely covered in favour of the assessee by the decision of Hon’ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. [2021 (3) TMI 138 - SUPREME COURT] and various orders of the Tribunal in assessee’s own case in past assessment years amounts received from sale/supply of software licences and associated services are not taxable as royalty/FIS. Accordingly, he deleted the addition. Decided in favour of assessee.
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