AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2021 (5) TMI 879
X X X X Extracts X X X X
X X X X Extracts X X X X
....ND HON'BLE MR. JUSTICE S VISHWAJITH SHETTY APPELLANT (By SRI : SURYANARAYANA T, ADVOCATE) RESPONDENTS (By SRI : ARAVIND K V, ADVOCATE) JUDGMENT SATISH CHANDRA SHARMA J., The present appeal has been filed challenging the order of the Income-tax Appellate Tribunal dated 13.6.2018 allowing the revenue's appeal and upholding the disallowance made under Section 40(a)(i)....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 195 of the Income Tax, Act 1961 (hereinafter referred to as IT Act). 3. The return of income filed by the appellant for the assessment year 2011-12 was picked up for scrutiny. The assessing officer passed an order dated 20.3.2015, inter alia, making a disallowance under Section 40(a)(i) of the Act by holding that the payment made by the appellant for purchase of software was in the nature of '....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d by the appellate authority, the Revenue filed an appeal before the Income Tax Appellate Tribunal (hereinafter referred to as the Tribunal) and the Tribunal vide impugned order 13.6.2018 allowed the appeal on two counts i.e., (1) the payments are in the nature of 'royalty' as held by this Hon'ble Court in Samsung Electronics (supra) and (2) it was not impossible for the appellant to deduct tax at....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 7. When the matter was taken up for hearing, at the outset it has been brought to the notice of this Court that the issue involved in the present appeal has been put to rest in view of the decision rendered by the Division Bench of this Court in ITA.No.308 of 2018 (Technicolor India Private Limited vs Income-Tax Officer (International Taxation) and Anr.,) decided on 8.3.2021. 8. In the aforesa....