TMI Blog2021 (3) TMI 1408X X X X Extracts X X X X X X X X Extracts X X X X ..... the conclusions arrived at by the learned CIT(A) and decline to interfere in the matter. - ITA No. : 2216/Mum/2019 - - - Dated:- 22-3-2021 - PRAMOD KUMAR, VICE PRESIDENT AND VIKAS AWASTHY JUDICIAL MEMBER For the Appellant : S. S. Iyengar For the Respondent : Nimesh Vora ORDER Per Pramod Kumar, VP: 1. By way of this appeal, the Assessing Officer has challenged correctness of learned CIT(A) s order dated 19th November 2014, in the matter of ascertainment of tax withholding liability, under section 248 of the Income Tax Act 1961, for the assessment year 2015-16. 2. Grievances raised by the appellant are as follows:- 1. Whether on the facts and circumstances of the case and in law. Ld. CIT(A) has erred in hol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms included in the phraseology 'use of or right to use any copyright of a literary, artistic, or scientific work' in relation to royalty in the India-Singapore DTAA, Article 3(2) of the said DTAA allows for taking recourse to e meaning contained in the domestic law of the State applying the treaty? 6. Whether on the facts and circumstances of the case and in law, Ld. CIT(A) has erred in not taking recourse to the meaning contained in Explanations 2, 3, 4 and 5 to section 9(1)(vi) of the IT Act, 1961 and the Indian Copyright Act, 1957 for deriving the meaning of the terms included in the phraseology 'use of or right to use any copyright of a literary, artistic, or scientific work' in relation to royalty in the India-Singa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITR 401) in a matter relating to Andhra Pradesh General Sales Tax Act, 1957, whereas these distinctions have no relevance for the purposes of Explanations 2, 3, 4 and 5 to section 9(1)(vi) of the IT Act which deal with software royalty in a direct manner? 10. Whether on the facts and circumstances of the case and in law, Ld. CIT(A) was correct in seeking answers to the questions as to whether the copyrights in the software were transferred to the customers and whether access to source codes in the software was granted to the assessee while there being no requirement under the IT Act to answer these questions within the meaning of Explanation 2(v) to section 9(1)(vi) read with Explanations 3, 4 and 5 to the same clause? 3. The short ..... X X X X Extracts X X X X X X X X Extracts X X X X
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