2012 (4) TMI 116

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... JUDGMENT N. Kumar, J. - The Revenue has preferred this appeal against the order passed by the Tribunal which has granted relief to the assessee following the Judgment of the Tribunal dated 29.9.2005 in ITA No. 3707-37110/Bang/2004 in the case of M/s. Hewlett-Packard [India] Pvt. Ltd. 2. In fact, the substantial question of law which arises for consideration in this appeal arose for con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nswer is - whether on facts and circumstances of the case, the ITAT was justified in holding that the amount(s) paid by the appellant(s) to the foreign software suppliers was not 'royalty' and that the same did not give rise to any 'income' taxable in India and, therefore, the appellant(s) was not liable to deduct any tax at source?" 4. In both the cases, it was held that consideration paid by ....