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2023 (1) TMI 14 - AT - Income TaxIncome taxable in India - Existence or otherwise of a Permanent Establishment (PE) of the assessee in India and in case there is a PE, attribution of profit to the PE - assessee is a non-resident corporate entity incorporated in Ireland wholly owned subsidiary of Adobe System, USA and is engaged in licensing of software in India through distributors to the end users - HELD THAT:- There is no gainsaying that factually the issue stands on identical footing in relation to preceding assessment years, as, both AO and learned DRP have decided the issue following their earlier decisions. That being the case, respectfully following the decision of the coordinate Bench, as referred to above, we hold that the amount received by the assessee from supply of software and automated services, are not taxable in India. The Assessing Officer is directed to delete the additions.
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