TMI Blog2023 (8) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... India USA DTAA - assessee is a non-resident corporate entity and a tax resident of United States of America (USA) - HELD THAT:- As considering the fact that the issue in dispute is squarely covered in favour of the assessee by the decision of Hon ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. [ 2021 (3) TMI 138 - SUPREME COURT] and various orders of the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ell as in the email id as provided in the memorandum of appeal. However, none appeared on behalf of the assessee to represent the case. 3. Considering the nature of dispute, we proceed to dispose of the appeal ex-parte qua the respondent-assessee after hearing learned Departmental Representative and based on the materials available on record. The dispute in the present appeal is confined to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 4,10,37,496/- towards supply of software products and services to Indian entities. In course of assessment proceedings, the assessee claiming the benefit under Article 12 of India USA DTAA, submitted that since, there is no transfer of use or right to use of copyright, the amount received from the Indian entities is not in the nature of royalty/FIS. The Assessing Officer, however, was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contested the aforesaid addition before learned Commissioner (Appeals). 5. From the submissions made by the assessee and materials produced, learned Commissioner (Appeals) noticed that following the decision of Hon ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd., (2021) 432 ITR 471, the Tribunal has decided the issue in favour of the assessee in past assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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