2024 (12) TMI 1690

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....hatia, SSC, Mr. Anant Mann, JSC and Mr. Abhishek Anand, Advocate. For the Respondent Through: Mr. Sachit Jolly, Sr Advocate with Mr. Abhyudaya Shankar Bajpai and Ms. Disha Jham, Advocates. ORDER 1. The Revenue has filed the present appeal under Section 260A of the Income Tax Act, 1961 (hereafter the Act) impugning an order dated 15.05.2024 (hereafter the impugned order) passed by the lear....

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....dings culminated in an order dated 17.02.2020 passed under Section 143(3) read with Section 144C (3) of the Act whereby the part of the receipts of the Assessee from off shore supplies were construed as attributable to the Assessee's permanent establishment (PE) in India and were charged to tax under the Act. The Assessee did not object or appeal the said assessment order, however, the learned Com....

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....2022, the AO passed a separate order dated 27.06.2022 under Section 263 read with Section 143(3) of the Act to give effect to the learned CIT's order dated 24.03.2022. 8. Obviously, the said order cannot sustain because the order dated 24.03.2022 passed under Section 263 of the Act had been set aside. 9. The Revenue has projected the following questions of law for consideration of this court....

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....d by the Assessee is taxable under section 44DA of the Act instead of 44BB of the Act being in the nature of royalty income and therefore, factual infirmity in the form of a typological error with regard to payer cannot be a ground to quash the order under section 263 of the Act? 3. Whether on the facts and in the circumstances of the case, the ld. ITAT has erred in appreciating the fact ....