2021 (10) TMI 1389

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....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 the appeals filed by the Revenue Department against the favou....

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....so 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 other. That the appellant reserves its right to add, alter, amend or withdraw any ground of appeal ....

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.... 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 similar quarrel and held as under: "The present appeal is directed against the order dated 26.03.2019 passed by the Inc....