2023 (2) TMI 1293

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.... For the Respondent : Mr Akshay Uppal , Advocate ORDER [ Physical Hearing/Hybrid Hearing ( as per request ) ] CM APPL. 7385/2023 [Application filed on behalf of the appellant seeking condonation of delay of 4 days in filing the appeal] 1. This is an application filed on behalf of the appellant/revenue seeking condonation of delay in filling the appeal. 2. According to the appella....

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....d. 10. The application is disposed of, in the aforesaid terms. ITA 101/2023 11. This appeal concerns Assessment Year (AY) 2013-14. 12. This appeal assails the order of the Income Tax Appellate Tribunal [in short, "Tribunal"] dated 05.07.2022 passed in ITA 1134/Del/2017. 13. The following questions of law are proposed by the appellant/revenue: "A. Whether the Ld. ITAT erred ....

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....e evident the first two questions of law [i.e., A and B] relate to income earned from licensing/sale of software while the third question [i.e., C] relates to subscription received against cloud services offered by the respondent/assessee. 15. The Tribunal has ruled that neither income earned from licensing/sale of software products nor subscription fee earned for providing cloud services, coul....