Appeal for AY 2008-09 dismissed; no new legal questions arose as issues were covered by previous judgments. Future revival possible.

The appeal concerning AY 2008-09 was disposed of by the Tribunal, with no substantial questions of law arising from the proposed questions "A" and "B," as they were covered by a prior judgment. Similarly, questions "C," "D," and "E" were deemed covered by the Karnataka HC's decision in the Wipro Ltd. case. The appellant/revenue retains the liberty to revive the appeal if successful in the pending Supreme Court matter. The parties are directed to act according to the digitally signed order.

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Issues:
The appeal concerns Assessment Year (AY) 2008-09. The appellant/revenue seeks to challenge the order passed by the Income Tax Appellate Tribunal (Tribunal) regarding the addition of Rs. 3,93,02,416/- made on account of disallowance of license fees paid to the DoT, the deductibility of the license fee as revenue expenditure, the allowance of Foreign Tax Credit, and the availability of credit for tax paid in a country outside India under section 10A of the Act.

Disallowed Questions "A" and "B":
The proposed questions "A" and "B" do not arise from the impugned order passed by the Tribunal. They are covered by a judgment of a coordinate bench of the Court concerning AY 2010-2011. Therefore, no substantial questions of law arise for consideration regarding these issues.

Remaining Questions "C," "D," and "E":
The proposed questions "C," "D," and "E" are linked, with "D" and "E" being connected to "C." These questions are claimed to be covered by judgments of the Karnataka High Court, specifically the Wipro Ltd. case and other related decisions. The High Court, after perusing the lead judgment of the Wipro Ltd. case, found the facts similar to the instant appeal and agreed with the view taken by the Karnataka High Court. As a result, no substantial question of law arises concerning these issues.

Appeal and Liberty to Approach Supreme Court:
An appeal has been preferred by the appellant/revenue with the Supreme Court against the judgment rendered by the Karnataka High Court in the Wipro Ltd. case. The Special Leave Petition was admitted, and it is clarified that the appellant/revenue will have the liberty to approach the court for reviving the instant appeal if successful in the matter pending before the Supreme Court.

Disposition:
The appeal is disposed of in the aforementioned terms, and the parties are directed to act based on the digitally signed copy of the order.

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