TMI Blog2023 (3) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... Operators (FTOs) - Whether neither royalty nor Fees for Technical Services (FTS)? - As decided by ITAT [ 2016 (3) TMI 680 - ITAT DELHI] assessee was not liable to deduct tax at source - HELD THAT:- A perusal of the condonation of delay applications shows that the appellant/revenue has preferred the instant appeals, for the reason that the Bangalore Bench of the Tribunal had decided this very iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ARA VITASTA GANJU For the Appellant : Through: Mr Sunil Agarwal, Sr. Standing Counsel with Mr Shivansh B. Pandya, Jr. Standing Counsel with Mr Utkarsh Tiwari, Adv. For the Respondent : Mr Arvind P. Datar, Sr. Adv. And Mr Ajay Vohra with Mr Sachit Jolly, Ms Soumya Singh Mr Sohum Dua, ORDER [PHYSICAL HEARING/HYBRID HEARING (AS PER REQUEST)] 1. These appeals are directed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spute that the Bangalore Bench rendered its decision on 30.12.2014, which is, as is obvious, prior to the date when the impugned order was passed by the Delhi Bench of the Tribunal. 4.3. Furthermore, in any case, in the impugned order, there is a reference to the decision of the Bangalore Bench, which the Delhi Bench has chosen not to follow because of the decision of the jurisdictional High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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