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2022 (3) TMI 372 - AT - Income TaxIncome accrued or deemed to accrue or arise in India - Royalty - the BREW Operator Software agreements - an application development platform - Treating revenue received by the assessee under the BREW agreement as taxable under the provisions of article of India-US DTAA - Treating revenue received by the assessee under the test tool agreements as income of the assessee - HELD THAT:- Considering the assessment order of the Assessing Officer wherein he has followed the findings given in earlier assessment years and considering the fact that the same agreement is being carried on since assessment year 2005-06, we do not find any reason in differing with the view taken by this Tribunal [2015 (3) TMI 364 - ITAT DELHI] therefore, respectfully following the finding of the co-ordinate Bench we hold that the royalty from BREW operator agreement is not chargeable to tax in the hands of the assessee and also the revenue received under the test tools agreement. We direct the Assessing Officer to delete the impugned additions. - Decided in favour of assessee.
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