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2015 (8) TMI 48 - AT - Income TaxNon deduction of TDS on payments made in the nature of royalty - orders passed by the A.O. under section 201(1) and 201(1A) treating the assessee as is in default - whether there was transfer of any rights including the granting of a license in respect of copy right to the assessee in the present case under the license agreements? - Held that:- Orders passed by the Ld. CIT(A), however, shows that although he has passed a very detailed order, he has neither considered nor analysed the terms and conditions of the relevant license agreements so as to ascertain the exact nature of rights acquired by the assessee which is so vital and material to decide the issue under consideration. Moreover, as pointed out by the learned D.R., the scope of the definition “Royalty” as given in Explanation (2) to Section 9(1)(vi) has been further clarified by inserting Explanation (iv) and Explanation (v) by the Finance Act, 2012 with retrospective effect from 01.06.1976 and the benefit of this amendment made subsequently with retrospective effect was not available to the Ld. CIT(A) while passing the impugned orders. As contended by assessee in this regard, it is also relevant to see whether there is any amendment in the relevant articles of the DTAAs widening the scope of the term “Royalty” as done in the domestic Law. Keeping in view all these relevant aspects of the matter which have a direct bearing on the issue under consideration, consider it fair and proper and in the interest of justice to remit the matter back to the Ld. CIT(A) for deciding the same afresh on merit in accordance with law, after giving the assessee proper and sufficient opportunity of being heard. - Decided in favour of assessee for statistical purposes.
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