2009 (11) TMI 1006

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..... ESPONDENT : M/S. KING AND PATRIDGE, ADVOCATES JUDGMENT This appeal coming on for hearing this day, ARAVIND KUMAR J, delivered the following: The revenue is in appeal questioning the legality and correctness of the order passed by the Income Tax Appellate Tribunal in ITA No.974/Bang/2004 dated 26.4.2006. 2. Brief facts leading to present this appeal are that; during the assessment year 2000- 20 .....

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..... the Tribunal raising the following substantial questions of law:- 1) Whether the Tribunal. was correct in holding that the assessee is not liable. to deduct TDS in respect of payments made for purchase of software as the came cannot be treated as income liable to tax in India as Royalty or Scientific work under section 9 of the Act read with Double Taxation Avoidance Agreements and treaties? 2 .....

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..... ceeding when the assessee has to show only "without good and sufficient reasons failed to deduct and pay tax" which has not been shown in the facts. of the present case and non taxability cannot be taken as a sufficient reason, when section 195 (2) (3) (4) of the Act certificate is not obtained? 5) Whether the Tribunal was correct in holding that the payment partakes the character of purchase an .....

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