TMI Blog2022 (5) TMI 1504X X X X Extracts X X X X X X X X Extracts X X X X ..... atio laid down above direct the AO to treat the income of the assessee as not liable to tax in India. Appeal of the assessee allowed. - ITA No. 4412/Del/2019 - - - Dated:- 20-5-2022 - Dr. B.R.R. Kumar, Accountant Member And Shri Yogesh Kumar U.S., Judicial Member For the Assessee : Shri Vishal Kalra, Adv.; Shri S. S. Tomar, Advocate. For the Department : Ms. Anupama Anand [CIT] D.R. ORDER PER YOGESH KUMAR U.S., J. M. : 1. The aforesaid appeal has been filed by the assessee against the final assessment order dated 19/03/2019 passed by ACIT, Circle Int. Tax (2) (1)(1), Income Tax Department, Ministry of Finance for assessment year 2016-17. 2. Grounds of appeal raised by the assessee are as under:- 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and USA and accordingly, could not be taxed under the provisions of the Act. 5. That without prejudice to the above, on facts and circumstances of the case and in law, the Hon ble Panel and the Ld. AO erred inferring that the 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 rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in ITA No. 3199/Del/2018 vide order dated 11/10/2021. The relevant findings read as under:- 8. We 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 pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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