Appeal challenging remand orders deemed infructuous as subsequent decisions addressed the issue of royalty.

The Court deemed the present appeal challenging the remand orders as infructuous, as subsequent decisions by the ITAT had addressed the issue of royalty. The Court noted that cross-appeals filed by the respondent against the same orders had been dismissed as infructuous, indicating that the matter had been resolved in subsequent decisions.

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Issues:
1. Challenge to remand order passed by ITAT.
2. Interpretation of previous judgments by Supreme Court and High Court.
3. Decision on the issue of royalty.
4. Adjudication of the matter by Assessing Officer and DRP.
5. Pending appeal before ITAT.

Analysis:

1. The appellant, the revenue, challenged the remand order passed by the Income Tax Appellate Tribunal (ITAT). The appellant argued that instead of remanding the matter to the Assessing Officer to decide the issue of royalty in accordance with a previous judgment, the ITAT should have made a decision itself.

2. The Supreme Court's judgment in Engineering Analysis Centre of Excellence Pvt. Ltd. v. Commissioner of Income Tax & Anr. confirmed the view taken by the High Court in a previous case. The appellant contended that the matter on merits is not covered by the Supreme Court's judgment, while the respondent argued that the issue is squarely covered by the Supreme Court's decision.

3. Following the remand orders, the Assessing Officer and Dispute Resolution Panel (DRP) made decisions on the matter. Additionally, the ITAT in a subsequent order referred to decisions by the Supreme Court and the High Court, dismissing appeals filed by the Revenue against the respondent on similar legal questions.

4. Considering the subsequent orders by the ITAT, the Court deemed the present appeal challenging the remand orders as infructuous. The Court noted that some cross-appeals filed by the respondent against the same orders had been dismissed as infructuous, indicating that the issue of royalty had been addressed in subsequent decisions by the ITAT.

This comprehensive analysis covers the various issues involved in the legal judgment, including challenges to the remand order, interpretation of previous judgments, decision on royalty, actions by the Assessing Officer and DRP, and the status of the pending appeal before the ITAT.

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