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TMI Blog2020 (4) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal are against the treatment of amount received by the assessee from providing users a right in off-the-shelf software and use of standard facilities and support services as 'Royalty'. 3. We have heard both the sides and gone through the relevant material on record. Both the sides are in agreement that the facts and circumstances of these two grounds are mutatis mutandis similar to those of the preceding years including the immediately preceding year, namely, the assessment year 2010-11, which has been recently disposed of by the Tribunal vide its order dated 07-01-2019 (ITA No.331/PUN/2015). Both such grounds have been allowed by the Tribunal following the orders of the earlier years. In view of the above, we allow these two grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arge Surcharge and Education Cess on the rates of tax under the DTAA. This ground is allowed. 9. The last ground about the levy of interest u/s 234B is consequential. 10. In the result, the appeal is allowed. A.Y. 2012-13 : 11. The first two grounds are against the treatment of amount received by the assessee from providing users a right in off-theshelf software and use of standard facilities and support services as 'Royalty'. 12. We have heard both the sides and gone through the relevant material on record. These two grounds are admitted to be mutatis mutandis similar to ground nos. 1 & 2 for the assessment year 2011-12 dealt with supra. Following the view taken hereinabove, we allow these two grounds on the taxability of off-the-shel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Assessing Officer is directed to verify the factual scenario in this regard and decide the issue afresh as per law. 19. Ground No. 6 is against allowing lesser credit of TDS. The Assessing Officer is directed to examine the correct amount of TDS as per certificates and grant necessary credit as per law after allowing reasonable opportunity to the assessee. 20. In the result, the appeal is partly allowed. A.Y. 2013-14 : 21. The first two grounds are against the treatment of amount received by the assessee from providing users a right in off-theshelf software and use of standard facilities and support services as 'Royalty'. 22. Here again, these two grounds are admittedly mutatis mutandis similar to ground nos. 1 & 2 for the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d accordingly allowed. 30. In the result, the appeal is partly allowed. A.Y. 2015-16 : 31. The first two grounds are against the treatment of amount received by the assessee from providing users a right in off-theshelf software and use of standard facilities and support services as 'Royalty'. 32. These two grounds are again admittedly mutatis mutandis similar to ground nos. 1 & 2 for the assessment year 2011-12. Following the decision taken for the A.Y. 2011-12, we allow these two grounds in favour of the assessee. 33. Ground No.3 is against allowing short credit of TDS/TCS. The Assessing Officer is directed to verify and allow necessary credit to the assessee as per law. 34. Ground No.4 is against the erroneous levy of interest u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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