2010 (2) TMI 1201

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....laji For the Respondent: Sri E.S. Nagendra Prasad O R D E R Per Akber Basha, Accountant Member These two appeals preferred by the assessee are directed against separate orders passed by the learned CIT (A)-III, Hyderabad dated 13-6-2008 and 16-9-2008 for the assessment years 2004-05 and 2005-06 respectively. Since common issues are involved, these are heard together and disposed off by this co....

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....cer noticed that the payment in respect of software/license was in the nature of payment for 'royalty' within the meaning of section 9(1)(vi) of the Act, which attracted TDS provisions u/s 195 of the Act. The assessee filed a reply before the assessing officer in which it was stated that the pipeline Studio Software was imported from the foreign company and the application was used for pet....

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.... assessee had failed to make TDS on such payments, the amount was disallowed under the provisions of section 40(a)(1) of the Income-tax Act for the two years under consideration. The assessee is engaged in design development, supply, integration, installation and commissioning of software. For this purpose, the assessee purchased and imported software license from foreign enterprise and Petrochemi....

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....by the assessing officer for the two years under consideration u/s 40(a)(i) of the IT Act and dismissed the grounds taken by the assessee in these two appeals. 4. Further aggrieved, the assessee in appeal before us. The learned DR submitted that the assessee has filed petition for admission of additional grounds for the assessment year 2004-05 and hence the issue may be restored back to the file ....