2016 (12) TMI 1598

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..... lowed the previous judgments of this Court including the judgment in DIT v. Infrasoft Ltd. [2013 (11) TMI 1382 - DELHI HIGH COURT] and also the judgment – DIT (International Taxation) vs. Nokia Networks (2012 (9) TMI 409 - DELHI HIGH COURT ). The later decision had an occasion to interpret the same provision in the context of the very same treaty. Since the ITAT has followed the previous bindin .....

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..... APPL. 46318/2016 (Exemption) in ITA 899/2016 CM APPL. 46320/2016 (Exemption) in ITA 900/2016 Allowed, subject to all just exceptions. ITA 898/2016, ITA 899/2016 ITA 900/2016 The questions which the Revenue seeks to urge in these appeals under Section 260A of the Income Tax Act, 1961 ( the Act ) are common, i.e., whether the amounts paid by the assessee to its licensors, amo .....

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