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of <h1>Delhi HC dismisses appeal challenging ITAT Order for AY 2014-15, citing SC precedent. No substantial question.</h1> <h3>Commissioner of Income Tax (International Taxation) -2 Versus Symantec Asia Pacific Pte. Ltd.</h3> The Delhi HC dismissed the appeal challenging the ITAT Order for AY 2014-15, stating that the questions of law raised were covered by a SC decision and no ... 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 Delhi High Court dismissed the appeal challenging the Order dated 15th April, 2021 passed by the Income Tax Appellate Tribunal for the Assessment Year 2014-15. The court stated that the questions of law raised were covered by a Supreme Court decision and since a review petition was pending, the Supreme Court decision was binding, and no substantial question of law arose. The appeal was dismissed.
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