2025 (1) TMI 1754

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.... For the Appellant Through: Mr. Ruchir Bhatia, SSC. For the Respondent Through: Mr. Deepak Chopra, Ms. Priya Tandon and Mr. Priyam Bhatnagar, Advs. ORDER 1. The Commissioner of Income Tax seeks to assail the judgment of the Income Tax Appellate Tribunal ["Tribunal"] dated 30 September 2019 and posits the following questions of law for our consideration:- "2.1 Whether on the facts....

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....ensing fee for right to use of software was not taxable as 'Royalty' within the definition of 'Royalty' under the Article 13 of the DTAA? 2.4 Whether on the facts and circumstances of the case and in law, Id. ITAT has erred in holding that the consideration for licensing fee for right to use of software was not taxable as 'Royalty' within the definition of 'Roy....

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....d to provide information with respect to employees who visited India during the subject AYs which precluded the Revenue to analyse whether the appellant has a PE in India. We have already pointed out the dates of execution of contracts from which it can be seen that almost all the contracts were signed in F.Y. 1997-98. Since all the contracts were entered into between 26.02.1997 and 15.01.1998, th....