2015 (2) TMI 1391

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....SUSHMA CHOWLA, JM: This appeal filed by the assessee is against the order of Dy. Director of Income Tax (International Taxation-I), Pune dated 28.10.2011 relating to assessment year 2007-08 passed under section 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961. 2. The assessee has raised the grounds of appeal Nos.1 to 3 against the taxability of consideration received for facilitating grant of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....grant of user rights in software to Indian entities was decided against the assessee by the Tribunal in ITA No.73/PUN/2011 relating to assessment year 2004-05 and ITA No.74/PUN/2011 relating to assessment year 2006-07, vide order dated 08.08.2013. The learned Authorized Representative for the assessee further pointed out that in the appeal filed by the assessee before the Hon'ble Bombay High Court....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Tribunal was right in not disposing off the without prejudice argument considered by the Appellant that the related support services are not taxable in India as Fees for Included Services under the India-US Tax Treaty?" 4. The copy of the order of the Hon'ble Bombay High Court dated 29.01.2014 admitting the aforesaid question of law has been filed on record. Further, it is a common point betwe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....year. The application made by the assessee in Form No.8 is available on record and copies of the same were forwarded to the Department. The Assessing Officer vide letter dated 22.12.2014 has on verification of records, admitted that the question of law involved in the appeal filed before the Hon'ble Bombay High Court for assessment years 2004-05 and 2006-07 were pending for decision and the assess....