TMI Blog2024 (3) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... e of ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED [ 2021 (3) TMI 138 - SUPREME COURT ] as held determination of the AAR in Citrix Systems (AAR) [ 2012 (2) TMI 258 - AUTHORITY FOR ADVANCE RULINGS ] does not state the law correctly and is thus set aside and any ruling on the more expansive language contained in the explanations to Section 9(1)(vi) of the Income Tax Act would have to be ignored if it is wider and less beneficial to the assessee than the definition contained in the DTAA, as per section 90(2) of the Income Tax Act read with explanation 4 thereof, and Article 3(2) of the DTAA. Further, the expression copyright has to be understood in the context of the statute which deals with it, it being accepted that municipal law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment year 2017-18, 2018-19 and 2019-20 and paid taxes under protest in view of the Rulings of aforesaid Authority. The said order of AAR having been challenged by the petitioner before the Hon'ble Apex Court in the case of ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED V. THE COMMISSIONER OF INCOME TAX ANR Civil Appeal No. 8733-8734/2018 DATED 02.03.2021 the AAR order was expressly overruled. 4. It is submitted that subsequent to order of Hon'ble Apex Court, the petitioner filed rectification applications for the aforesaid assessment year and sought for refund of taxes paid under protest by invoking Section 154 of the Income Tax Act, 1961 (for short, 'I.T. Act'). In this context, reliance was also placed upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is liable to be dismissed. 7. A perusal of the impugned order will indicate that main ground on which the Trial Court has rejected the rectification applications by coming to the conclusion that Section 154 of the I.T. Act was not applicable to the applications filed by the petitioner. In this context, it is relevant to state that as per circular dated 17.11.1971, an assessee is entitled to seek rectification pursuant to interpretation of law by the Hon'ble Apex Court. Further, as rightly contended by the learned Senior Counsel for the petitioner in the case of ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED (supra) , the Hon'ble Apex Court at paragraph No. 100 has held as under: Also, any ruling on the more expansive lang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) that the petitioner filed instant rectification applications seeking rectification of returns and consequently refund of taxes paid by the petitioner. Under these circumstances and in the light of the circular referred to supra and the judgment of the Apex Court, I am of the considered opinion that respondent no. 1 clearly fell in error in passing the impugned order rejecting the applications filed by the petitioner and consequently, the impugned order deserves to be set-aside and the rectification applications deserves to be allowed by directing refund of taxes paid by the petitioner. 10. Insofar as the judgment of Hon'ble Apex Court in the case of KESHRI METAL (P) LTD (supra) is concerned, the same did not arise out of any order pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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