2022 (11) TMI 1570

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....: Mr.Puneet Rai, Sr.Standing Counsel 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 ....

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.... sale/transfer of software is royalty, whereas the 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 a....

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....ra). Though the review petition in Engineering Analysis (supra) is pending before the Supreme Court, yet there is no stay of the said judgment till date. Hence, in view of the judgments passed by the Supreme Court in Kunhayammed and Others vs. State of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras (1....