2025 (3) TMI 1749

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....AND HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR For the Appellants : Sri. E.I. Sanmathi, Advocate For the Respondent : Smt. Tanmayee Rajkumar, Advocate ORAL JUDGMENT PER: HON'BLE MR JUSTICE KRISHNA S DIXIT: This appeal by the Revenue calls in question the ITAT order dated 08.06.2023 whereby its appeals vide ITA Nos.317 & 318/Bang/2023 for the Assessment Years 2015-16 & 2017-18 ....

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.... well? 3. Whether on the facts and in the circumstances of the case, the Tribunal's order is perverse in nature in holding that the sale of software license did not include a right or interest in copyright, which thus did not give rise to payment of royalty and would be an income deeded to accrue in India under section 9(1)(vi) of the Act, requiring the deduction of tax at source? ....

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....senting the assessee submits that the fact matrix of this appeal is substantially similar to the one in ENGINEERING ANALYSIS CENTRE OF EXCELLENCE (P) LTD., VS. COMMISSIONER OF INCOME TAX [[2021] 125 taxmann.com 42 (SC)] wherein the questions raised by the Revenue are answered in favour of the assessee and that even the review petition in Diary No.35475/2023 in C.A.Nos.106/2013 & 1407/2013, vide or....