2023 (2) TMI 1303

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....l, Advocate ORDER [ Physical Hearing/Hybrid Hearing (as per request) ] CM APPL. 7384/2023 [Application filed on behalf of the appellant seeking condonation of delay of 100 days in re-filing the appeal] 1. This is an application filed on behalf of the appellant/revenue seeking condonation of delay in re-filling the appeal. 2. According to the appellant/revenue, there is delay of 100 days. ....

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.... 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 holding that the subscriptio....