TMI Blog2015 (10) TMI 2513X X X X Extracts X X X X X X X X Extracts X X X X ..... the DTAA between India and USA and the same was not refuted by the DR. Therefore, in light of assessee’s own case for the A.Y 2008-09 [2014 (4) TMI 369 - ITAT DELHI ]appeals are covered in assessee’s favour wherein held what has been transferred is not copyright or the right to use copyright but a limited right to use the copyrighted material and does not give rise to any royalty income - The con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the A.Y 2008-09 in favour of the assessee being ITA No. 5209/Del/2011 (order dated 14.02.2014 passed by the ITAT, Delhi Bench). The same is taken on record and perused. The Hon ble Delhi High Court vide EITA 477/2014 (order dated 01.09.2014) has also confirmed the same. 2. However, the DR submitted that there is retrospective amendment and Revenue has filed appeal before the Hon ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s favour. The submissions made by the DR relating to amendment does not sustain in view of decision in assessee s own case for previous assessment year. As relates to Hon ble Karnataka High Court s decision, the same will not be applicable as the jurisdictional High Court in assessee s own case for the previous year has held the decision in favour of the assessee. 4. In result, both appeals of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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