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2022 (8) TMI 677 - AT - Income TaxIncome accrued in India - Royalty receipt - Consideration received by the assessee on account of providing Norton security - India-Singapore DTAA - use of the computer software by the end users together with or without technical support taxable under section 9(1)(vi) of the Act as well as DTAA - HELD THAT:- It is an admitted position that the facts and circumstances of the assessee’s case in AY 2015-16 remain the same as in immediately preceding years for AY 2014-15 [2021 (4) TMI 645 - ITAT DELHI] and the Revenue has accepted Nil income returned by the assessee in AY 2018-19 and 2019-20 following the decision of the Hon’ble Supreme Court in Engineering Analysis Centre of Excellence (P) Ltd. [2021 (3) TMI 138 - SUPREME COURT] Hence, the dispute between the Revenue and the assessee no longer survives. In this view of the matter, we do not find any substance in the appeal of the Revenue as the decision of Hon’ble Delhi High Court in DIT vs. Infrasoft Ltd. [2013 (11) TMI 1382 - DELHI HIGH COURT] has been approved by the Hon’ble Supreme Court in Engineering Analysis Centre of Excellence (P) Ltd. (supra). Therefore, we reject the appeal of the Revenue and allow the appeal of the assessee.
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