2022 (11) TMI 1570

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....l For the Respondent : Mr.Kamal Sawhney with Mr.Prashant Meharchandani, Mr.Nishank Vashistha, Mr.Arun Bhadauria and Mr.Nikhil Agarwal, Advocates. ORDER C.M.No.47818/2022 in ITA No.444/2022 C.M.No.47910/2022 in ITA No.447/2022 Exemption allowed, subject to all just exceptions. Accordingly, the applications stand disposed of. ITA No.444/2022 ITA No.447/2022 Present income tax appeals....

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.... issue involved in the present case is whether the income for use/right to use of an online interactive platform is royalty, therefore, the facts of present case are distinguishable with the facts involved in Engineering Analysis (supra). He also states that the decision of this Court in EY Global Services Limited (supra) has not been accepted and that the Revenue will be filing SLP against the s....