2023 (2) TMI 1303

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.... For the Respondent : Mr Akshay Uppal, 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 appel....

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....ncome Tax Act, 1961 read with Article 12 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 D....