2021 (10) TMI 1389

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...."1. That on the facts and in the circumstances of the case and in law, the Learned Assessing Officer ("Ld. AO") has erred in assessing the income of the appellant at INR 1,05,13,94,035/- for the subject year. 1.1. That on the facts and in the circumstances of the case and in law, the Hon'ble Dispute Resolution Panel ("Hon'ble Panel") erred in not directing the Ld. AO to hold that the appellant is not liable to tax in India. 2. That on the facts and in the circumstances of the case and in law, the Hon'ble Panel erred in not directing the Ld. AO to follow the orders issued by the Hon'ble High Court of Delhi in the appellant's own case for AY 2006-07 to AY 2008-09, wherein the Hon'ble Delhi High Court has dismissed th....

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....ed in holding that the receipts of appellant from its non resident customers are also chargeable to tax in India as per the provisions of section 9(i)(vi)(c) of the Act and Article 12(7) of the India-USA DTAA. 6.1 Thatwithout prejudice to the above, on the facts and circumstances of the case and in law, the Hon'ble Panel and Ld. AO erred in categorizing the receipts of appellant from its non resident customers into three categories without giving a reasonable basis and accordingly, taxing 90 percent, 50 percent and 5 percent of the revenue from such non-resident customers. 7.That the Ld. AO erred in initiating penalty proceedings under section 271(i)(c) of the Act. The above grounds are without prejudice to each o....

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....ed its decision. 7. The DRP also followed its directions given in earlier year holding that there is no change in the factual matrix. Therefore, there is no reason to deviate from the directions given earlier. 8. We have carefully considered the orders of the authorities below. In our considered opinion and after going through the decisions of the Hon'ble High Court of Delhi in the case of the appellant, we find that the quarrel has now been well settled in favour of the assessee and against the Revenue by the decision of the Hon'ble High Court of Delhi in ITA No. 530/2012 and 545/2012 order dated 28.09.2012. The Hon'ble High Court of Delhi, again in ITA no. 900/2019, order dated 15.12.2019 had the occasion to consider sim....