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2022 (6) TMI 125 - ITAT DELHIIncome taxable in India - Taxability of Software License - ascertaining the taxability in India of the payments received from EYGBS and EYME and for withholding taxes - HELD THAT:- In light of the favourable order of Hon'ble HC setting aside the order of Hon'ble AAR to the extent passed against the assessee, the order passed by AO and CIT(A) does not stand. Accordingly, payments received by appellant towards software license & maintenance charges, global technology charges and GWAN connectivity charges are not taxable in India. Accordingly, upon careful consideration, we find that undoubtedly Hon’ble Delhi High Court [2021 (12) TMI 571 - DELHI HIGH COURT] reversed the order of AAR but the Hon’ble High Court order was not in existence when the authorities below passed the order. Hence it would be appropriate to remit the cases to the AO to follow the Hon’ble High Court order and give effect accordingly - Appeals filed by the assessee stand allowed for statistical purposes
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