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2022 (5) TMI 1071 - HC - Income TaxIncome accrued in India - Taxability of receipt as 'Royalty’ - revenue from sale of software - India USA DTAA - revenue challenging the remand order passed by ITAT - HELD THAT:- As in pursuance to the impugned remand orders, the AO and Dispute Resolution Panel (DRP) have decided the matter. In fact, appeal of the assessee in second round is pending before the ITAT. ITAT in Assessment Year 2010-11 & 2011-12 in its order dated 13th April, 2022 (passed during the pendency of the present appeals) has not only followed the decision of the Supreme Court Engineering Analysis Centre of Excellence Pvt. Ltd [2021 (3) TMI 138 - SUPREME COURT] but has also followed the decisions of this Court dated 15th March, 2022 and 7th March, 2022 whereby the appeals filed by the Revenue against the respondent/assessee on similar questions of law were dismissed. Consequently, keeping in view the subsequent orders deciding the issue of royalty passed by the ITAT, this Court is of the view that the present appeal challenging the orders of remand and seeking a decision by the ITAT is infructuous. In fact, some of the cross-appeals filed by the respondent/assessee against the same impugned orders have today been dismissed as infructuous.
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