2024 (3) TMI 581

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...., Advocate ORDER CM APPL. 7381/2023 1. Allowed, subject to just exceptions. CM APPL. 7380/2023 [Application filed on behalf of the appellant seeking condonation of delay of 4 days in filing the appeal] 2. This is an application filed on behalf of the appellant/revenue for condonation of delay in filling the appeal. 3. According to the appellant/revenue, there is delay of 4 days. 4. Counse....

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.... of the Indo-USA DTAA? B. Whether the Ld. ITAT erred in holding that licensing of computer is copyrighted article and not copyright and accordingly the sale of software is in nature of business income and not taxable as royalty under Section 9(1)(vi) of Income Tax Act, 1961 and absence of PE in India, it is not taxable under Article 7 of India-USA DTAA? C. Whether the Ld. ITAT erred in holdi....