TMI Blog2021 (3) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... as required to be deducted on those payments or not? - HELD THAT:- Issue involved in this appeal has been put to rest in view of the decision rendered in ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED [ 2021 (3) TMI 138 - SUPREME COURT] and the issue involved in this appeal has been answered against the Revenue and in favour of the assessee. - I.T.A. NO. 1002/2017 - - - Dated:- 30-3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Explanation 2 to Section 9(1)(vi) of the Income Tax Act, 1961, and under Article 12 of the India- Ireland DTAA, thereby giving rise to an income chargeable to tax in India? 2. Whether the Tribunal was right in holding that the receipts from sale of software amounted to royalty by following the decision of this Hon ble Court in the case of decision of this Hon ble Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d judgment rendered by the Supreme Court in Civil Appeal Nos.8733-8734/2018 vide order dated 02.03.2021, the substantial questions of law involved in this appeal are answered in favour of the assessee and against the Revenue. 6. In the result, the order dated 07.07.2017 passed by the Income Tax Appellate Tribunal is hereby quashed. In the result, the appeal is allowed. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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