TMI Blog2023 (2) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... ia USA DTAA - HELD THAT:- As per revenue the issue raised in the instant appeals is covered against the appellant/revenue by the judgment rendered by the Supreme Court in Engineering Analysis Centre of Excellence [ 2021 (3) TMI 138 - SUPREME COURT] as held amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 59-60/2023 , ITA 88/2023 CM Appl.7168/2023 , ITA 89/2023 CM Appl.7169/2023 , ITA 90/2023 CM Appl.7170/2023 , ITA 91/2023 CM Appl.7173-74/2023 , ITA 92/2023 CM Appl.7176-77/2023 , ITA 93/2023 CM Appl.7209-10/2023 HON'BLE MR. JUSTICE RAJIV SHAKDHER And HON'BLE MS. JUSTICE TARA VITASTA GANJU For the Appellant : Mr Sanjay Kumar, Sr Standing Counsel with Ms Hemlata Rawat, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal] CM Appl.7169/2023 in ITA 89/2023[Application filed on behalf of the appellant seeking condonation of delay of 08 days in filing the appeal] CM Appl.7170/2023 in ITA 90/2023[Application filed on behalf of the appellant seeking condonation of delay of 100 days in filing the appeal] CM Appl.7173/2023 in ITA 91/2023 [Application filed on behalf of the appellant seeking condon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITA 87/2023 ITA 88/2023 ITA 89/2023 ITA 90/2023 ITA 91/2023 ITA 92/2023 ITA 93/2023 5. These appeals concern assessment years (AY) 2010-11 to 2017-18. 6. The appellant/revenue has assailed the order passed by the Income Tax Appellate Tribunal [in short, Tribunal ] dated 13.04.2022 in ITA 86/2023, ITA 90/2023 and ITA 92/2023; order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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