2024 (5) TMI 960

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....artment : Sh. Vijay B. Vasanta, CIT(DR) ORDER PER SAKTIJIT DEY, VICE-PRESIDENT By filing this appeal, the assessee has assailed the final assessment order dated 28.09.2023 passed under section 143(3) read with section 144C(13) of the Income-tax Act, 1961 (in short 'the Act') pertaining to assessment year 2021-22, in pursuance to the directions of learned Dispute Resolution Panel (DRP). 2. In g....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ers in India and received an amount of Rs. 8,01,29,404/- In course of draft assessment proceedings, though, the assessee claimed that Bandwidth charges, being not in the nature of royalty, are not taxable in India in absence of any Permanent Establishment (PE), however, the Assessing Officer was not convinced with the submissions of the assessee. He was of the view that Bandwidth charges fall with....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e placed on record. Thus, he submitted, due to parity of facts the issue is squarely covered by the decisions of the Tribunal in earlier assessment years. 5. Though, learned Departmental Representative fairly agreed with the aforesaid submissions of the assessee, however, he relied upon the observations of the Assessing Officer and learned DRP. 6. We have considered rival submissions and perused....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2015- 16 and 2016-17; ITA No.599/Del/2021, dated 27th September, 2022 in assessment year 2017-18 and the latest order passed in ITA No.1654/Del/2022 & 1655/Del/2022, dated 17th July, 2023 in assessment years 2018-19 and 2019-20. 8. From the observations made by the Assessing Officer and learned DRP, it is established on record that there is no factual difference relating to the issue in the impu....