TaxTMI 
TaxTMI 
2017 (7) TMI 960
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....ch 'A', Chandigarh (in short, "the Tribunal") in ITA No. 1123/Chd/2013, for the assessment year 2010-11, claiming following substantial questions of law:- (i) "Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is justified in treating the transfer of license to use software as a 'sale', instead of 'royalty' by relying on decision of Hon'ble Supreme Court in the case of Tata Consultancy Services Vs. State of Andhra Pradesh (2004) 141 Taxman 132(SC) given under Andhra Pradesh General Sales Tax Act, 1957? (ii) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is justified in not treating the "Usher charges" on transfer of licenses as "royalty" in view of explanations....
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....on account of short declaration of interest received from Axis Bank and ICICI Bank, Rs. 8,676/- on account of short receipt of professional and technical services fee and Rs. 6,96,000/- under Section 40A(2)(b) of the Act on account of excess salary were made in the case. Income was assessed at Rs. 1,58,10,130/-. The Assessing Officer passed order under Section 154 dated 16.01.2013 reducing the income of the company to Rs. 1,36,80,537/-. Certain additions were made by the Assessing Officer while finalising the case of the assessee under Section 144 of the Act. The assessment framed was subsequently rectified under Section 154 of the Act vide order dated 16.01.2013 and addition of Rs. 20,26,197/- on account of Singapore living expenses was re....
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.... filed some additional evidences before the CIT(A) in support of its claim of exemption under Section 10B of the Act. These submissions of the assessee were never filed before the Assessing Officer during the assessment proceedings and thus remained unexamined by the Assessing Officer. Accordingly, the CIT(A) called for the comments of the Assessing Officer. The CIT(A) passed order dated 18.09.2013 to the effect that no such remand report was received till the date of passing of order and allowed the appeal of the assessee on this issue. According to the revenue, the Assessing Officer vide letter No.6735 dated 27.9.2013 i.e. after the decision of the appeal submitted his remand report to the CIT(A). Therefore, the remand report of the Asses....