Commissioner of Income-tax (International Taxation)–1 v. Aspect Software Inc
[Citation -2017-LL-0425-95]
Citation | 2017-LL-0425-95 |
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Appellant Name | Commissioner of Income-tax (International Taxation)–1 |
Respondent Name | Aspect Software Inc. |
Court | HIGH COURT OF DELHI AT NEW DELHI |
Relevant Act | Income-tax |
Date of Order | 25/04/2017 |
Judgment | View Judgment |
Keyword Tags | international transaction • double taxation |
Bot Summary: | This appeal under Section 260A of the Income Tax Act, 1961 by the Revenue against the impugned Order dated 27th June, 2016 passed by the Income Tax Appellate Tribunal in ITA No. 1842/Del/2016 for the Assessment Year 2011-12. While admitting these appeals on 16th January, 2017, this Court passed the following order: ITA No. 7/2017 Page 1 of 3 Admit. The following questions of law arise for consideration: Did the ITAT fall into error in holding that the transaction in question, i.e., supply of customized software was not royalty under Article 12 of the Indo-US Double Taxation Avoidance Agreement read with Section 9 of the Income Tax Act, 1961, in the circumstances of the case. Did the ITAT fall into error in its interpretation of Section 234 of the Income Tax Act, 1961, in the circumstances of the case. Apart from the order as noted above, the Court decided that these present appeal would be considered in light of the judgment to be rendered by the Court in a batch of appeals. The Court by its decision in The Commissioner of Income Tax International Transaction -2 v. ZTE Corporation 237 DLT 572 decided the questions that arose in the aforementioned batch of appeals in favour of the Assessee and against the Revenue. Accordingly, the questions framed are answered in the negative i.e. ITA No. 7/2017 Page 2 of 3 against the Revenue and in favour of the Assessee. |