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2019 (4) TMI 2070 - HC - Income TaxIncome accrued in India - distribution revenue (subscription charges) - income taxable u/s 44DA - why the said amount should not be treated as royalty income u/s 44DA as assessee is having dependent agent PE and itself offered income in its hand on net basis? - Tribunal held that such amount cannot be added separately because it had been already included in the pool and in the combined rate of 27.18% (PSM), therefore retaining this amount would amount to double taxation - HELD THAT:- We gather that the Tribunal is correct is making the above observations. We notice that there is no dispute about the quantification of 50% of total distribution. The assessee having disputed the income arising out of such revenue collection and Tribunal having accepted the same, the department is not in Appeal against such decision of the Tribunal. No question of law therefore arises. Pay interest under section 234B on non deduction of tax at source - HELD THAT:- The assessee being the payee, relies on the decision of this Court in case of Director of Income Tax (international Taxation) Vs. NGC Network Asia LLC,[2009 (1) TMI 174 - BOMBAY HIGH COURT]. Apart from the said judgment, we note that if the revenue’s first question is not entertained, the applicability of question of interest under section 234B of the Act would have of must similar grounds. In any case, when the decision of Bombay High Court covers the field, we do not see any reason to entertain the Appeal.
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