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of <h1>Delhi High Court Upholds Income Tax Tribunal Order, Citing Supreme Court Precedent</h1> <h3>Commissioner of Income Tax (International Taxation) -2 Versus Symantec Asia Pacific Pte. Ltd.</h3> The High Court of Delhi dismissed the appeal challenging the Income Tax Appellate Tribunal's Order dated 31st August, 2020 for the Assessment Year ... Income deemed to accrue or arise in India Income received from sale of software licenses - Royalty under Article 12 of India Singapore Agreement - amounts paid by the concerned persons resident in India to non-resident - foreign software suppliers - Whether transaction constitutes as taxable income deemed to accrue in India u/s 9(1)(vi) - HELD THAT:- As the questions of law urged in the present appeal are covered by the decision of the Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. [2021 (3) TMI 138 - SUPREME COURT] - He, however, states that the Revenue has preferred a review petition against the said order of the Supreme Court. Since the said review petition has not been allowed till date, the decision of the Supreme Court in Engineering Analysis (supra) is binding on this Court. The High Court of Delhi dismissed the appeal challenging the Order dated 31st August, 2020 passed by the Income Tax Appellate Tribunal for the Assessment Year 2013-14. The decision of the Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT was considered binding on the Court as the review petition had not been allowed.
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