TMI Blog2021 (12) TMI 1418X X X X Extracts X X X X X X X X Extracts X X X X ..... Challa Nagendra Prasad, Member (J) For the Appellant : Vishal Kalra, S.S. Tomar, Ankit Sahni, Advs. and Yishu Goel, AR For the Respondents : Anupama Anand, CIT-DR ORDER Per N.K. Billaiya, Accountant Member This appeal by the assessee is preferred against the dated 28.06.2017 framed u/s. 144C(13) r.w.s. 143(3) of the Income-tax Act, 1961 [hereinafter referred to as 'The Act']. 2. The assessee has raised the following grounds of appeal: 1. That on the facts and in the circumstances of the case and in law, the Learned Assessing Officer ( Ld. AO ) has erred in assessing the income of the appellant at INR 1,13,03,29,201/- for the subject year. 1.1. That on the facts and in the circumstances of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e expanded definition of Royalties contained in section 9(i)(vi) of the Act as retrospectively amended by Finance Act, 2012, is applicable on the definition of Royalties as provided under Article 12(3) of the India-USA DTAA, whereas it is a settled position in law that amendment in the Act cannot automatically impact the interpretation of a DTAA. 6. That without prejudice to the above, on the facts and in the circumstances of the case and in law, the Hon'ble Panel and Ld. AO erred in holding that the receipts of appellant from its non resident customers are also chargeable to tax in India as per the provisions of section 9(i)(vi)(c) of the Act and Article 12(7) of the India-USA DTAA. 6.1 That without prejudice to the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e have carefully considered the orders of the authorities below. In our considered opinion and after going through the decisions of the Hon'ble High Court of Delhi in the case of the appellant, we find that the quarrel has now been well settled in favour of the assessee and against the Revenue by the decision of the Hon'ble High Court of Delhi in ITA No. 530/2012 and 545/2012 order dated 28.09.2012. The Hon'ble High Court of Delhi, again in ITA No. 900/2019, order dated 15.12.2019 had the occasion to consider similar quarrel and held as under: The present appeal is directed against the order dated 26.03.2019 passed by the Income Tax Appellate Tribunal Delhi Bench (ITAT): 'G', New Delhi in ITA No. 236/Del/2016 in re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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