2019 (4) TMI 350

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....H. Naniwadekar ORDER PER SUSHMA CHOWLA, JM: The appeal filed by Revenue is against order of CIT(A)-13, Pune, dated 22.04.2015 relating to assessment year 2007-08 against levy of penalty under section 271C of the Income-tax Act, 1961 (in short 'the Act'). 2. The Revenue has raised the following grounds of appeal:- 1. On the facts and circumstances of this case, the Ld. CIT(A) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uring the year under consideration, the assessee made payments for purchase of software license and for availing other related software without deducting tax at source on the said payments. The Assessing Officer held that the assessee was required to deduct tax under section 195 of the Act and the same was taxable as 'royalty' under DTAA with respective countries. Accordingly, the Assessing Office....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed the record. The issue which arises in the present appeal is against deletion of penalty levied under section 271C of the Act. The Assessing Officer held the assessee in default in not deducting tax out of payments made, under section 201(1) of the Act, for purchase of software license and for availing other related software. 8. The Tribunal in Capgemini Technology Services India Ltd. Vs. DDI....