2018 (6) TMI 1314

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....u/s. 271(1)(c) & 271AA of the I.T. Act. 2. The appellant craves to add, amend, modify, or alter any grounds of appeal at the time or before the hearing of the appeal." 3. Ld. Counsel of the assessee at the outset submitted that the ground raised by the revenue relates to the order of the Ld. CIT(A) in quashing / deleting the penalty u/s. 271(1)(c) and 271AA of the I.T. Act. He further submitted that Ld. CIT(A) has passed a consolidated order for deleting the penalties levied by the AO u/s. 271(1)(c) and 271AA of the I.T. Act. However, the Revenue has filed a separate appeal before the Tribunal vide ITA No. 3530/Del/2015 challenging the deletion of penalty levied u/s. 271AA. Therefore, this appeal should be confined to the deletion of p....

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....ng questions of law that have been admitted by the Hon'ble Delhi High Court vide its Order dated 04.02.2015. "The following questions of la arise in ITA Nos.3 and 4/2014: (9) Whether the Income Tax Appellate Tribunal was correct in law and on facts in holding that the assessee had a fixed place Permanent Establishment (PE) in terms of Article 5( I ) of the Indo US Tax Treaty? (10) Whether in view of the nature of transaction which was procuring of computer software (IT enabled services) within the meaning of Section 1OA of the Act from its Indian Subsidiary for the purposes of export any income could accrue or arise in the hands of the assessee in India in view of clause (b) of Explanation 1 of Sub-Section) of Section 9 of the Act r....