2019 (11) TMI 1683

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....hri. Narendra Sharma, Advocate For the Revenue : Shri. L. Rajasekhar Reddy, CIT (DR)(ITAT), Bengaluru  ORDER Per N. V. Vasudevan, Vice President These are appeals by the assessee against two orders both dated 31.8.2017 of CIT(A) -1, Bengaluru, relating to Assessment Year 2005-06 & 2006-07. 2. The assessee is engaged in the business of import and sale of computer software and te....

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....ed as per the provisions of Sec.40(a)(ia) of the Act for non-deduction of tax at source. The question before the AO was as to whether the payment in question constitute royalty within the meaning of the Act as well as the Double Taxation Avoidance Agreement (DTAA) with the respective countries of which the payees were tax residents. The assessee took the stand that the payment in question is not i....

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....ble Supreme Court. According to him, though the facts of the case of the assessee are identical in the case decided by the Hon'ble Karnataka High Court in the case of Samsung Electronics (supra), since the same has not become final, he reiterated submissions made before the lower authorities. The learned DR relied on the order of the CIT(A) and pointed out that in Assessee's own case, for ....

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....t the ground of appeal filed by the assessee are general and there is no reference to any particular provisions of DTAA based on which it is claimed that the sum in question is not taxable in India. In AY 2005-06, the Assessee has challenged the validity of initiation of reassessment proceedings on the ground that proviso to Sec.147 of the Act is applicable and the reopening is based purely on a c....