2023 (3) TMI 1443

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....akhru And Hon'ble Mr. Justice Amit Mahajan For the Appellants : Mr. S. Ganesh, Sr. Adv. with Mr. U.A. Rana & Mr. Himanshu Mehta, Advs. in Item Nos. 37 to 42. For the Respondent :P Mr. Sanjay Kumar & Ms. Hemlata Rawat, Advs. in Item Nos. 37 to 42. ORDER ITA 216/2020, CM APPL. 32641/2020, CM APPL. 32643/2020 & CM APPL. 56179/2022 ITA 217/2020, CM APPL. 32644/2020 & CM APPL. 32646/2020 ITA ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ameters prescribed in Article 5(2) of the DTAA? (iv) Whether, in the given facts and circumstances, the provisions of Article 5(2) would prevail over the provisions of Article 5(1) of the DTAA? (v) Whether the Tribunal misdirected itself both in law and on facts in holding that service charges received by the Appellant under the various SOSA Agreements were taxable as royalty?" 2. Similar ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Appellant, having regard to the fact that it has incurred losses in the relevant financial years? 4. In so far as the fourth question is concerned, this Court had, on 16.01.2023, expressed its view that the said question is required to be considered by a larger Bench, considering this Court's reservation regarding the decision of the coordinate Bench of this Court in the case of Commissioner ....