TMI Blog2021 (10) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 (12) TMI 857 - ITAT DELHI] wherein the Tribunal has taken a view that the dominant purpose of the appellant/applicant is not to sell telecommunication equipment but to commission it after due customisation of hardware and software in accordance with the requirement of telecommunication service provider. After carefully perusing the contents of the Miscellaneous Applications, we are of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating the captioned grounds. Therefore, for this limited purpose, the captioned order of this Tribunal is recalled for the captioned A.Ys for the adjudication of Ground Nos. 6 and 7 in their true perspective. Registry is directed to list the appeals for hearing of Ground Nos. 6 and 7 on 08th February, 2022 and inform the parties accordingly. - MA Nos. 60 to 67/DEL/2021 Arising out of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere heard at length. Case records carefully perused alongwith the decision of this Tribunal. 3. The assessee has raised three issues. ISSUE NO. 1 Incorrect and incomplete recording of the fact that the responsibility for installation and commissioning alongwith supply of equipment is with the appellant/applicant. 4. The issue has been decided by this Tribunal at Paras 22 to 29 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Attribution of profits ISSUE NO. 3 Non-adjudication of Ground of Appeal No. 7 Taxation of software as royalty 6. Issue No. 2 has been decided and considered by the Tribunal at Paras 79 to 83 of its order wherein the Tribunal has followed the earlier order of this Tribunal passed in A.Ys 2005-06 to 2008-09. The findings of the Tribunal while adjudicating Issue No. 2 have been inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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