2012 (2) TMI 696

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e For The Appellant. Smt. H Vani Advocate For The respondent. JUDGMENT N.Kumar, 1. The revenue has preferred this appeal against the order passed by the Tribunal which has granted relief to the assessee. 2. In fact, the substantial question of law which arises for consideration in this appeal arose for consideration before this court in two appeals, firstly in the case of Commission....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hich the High Court will  answer is whether on facts and circumstances of the case, the ITAT was justified in holding that the amount[s] paid by the appellant's t0 the foreign software suppliers was not 'royalty and that the same did not give rise to any 'income' taxable in India and. therefore, the appellants was not liable to deduct any tax at source?" 4. In both the cases, i....