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2020 (3) TMI 1417 - AT - Income TaxIncome under section 2(24) - Receipt towards access to use software and IT support services - Whether it is erred in holding that the payments received by the Appellant constitutes ‘ income ‘ without appreciating that the appellant work only on cost- only arrangement and the receipts were reimbursement being in the nature of cost allocation without markup and hence does not constitute income under section 2(24) of the Act? - HELD THAT:- As pointed out by the Ld. counsel, the coordinate Bench has decided the identical issue in favour of the assessee in assessee’s own appeal AY 2015-16 [2020 (1) TMI 649 - ITAT MUMBAI] by following the decisions of the coordinate Bench rendered in the assessee’s appeals pertaining to the AYs 2012-13 , 2013-14, 2014-15. Receipt towards access to use software held as royalty’ under the India-Netherland DTAA - HELD THAT:- As in favour of the assessee in the assessee’s appeals pertaining to the AYs 2011-12 to 2014-15. We further notice that Ground No. 5 and 6 of the present appeal are identical to the assessee’s appeal for the AY 2015-16 [2020 (1) TMI 649 - ITAT MUMBAI] and the coordinate Bench has decided the said issue in favour of the assessee by following the decision of the Tribunal in assessee’s own appeals pertaining to the earlier assessment years.
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