2026 (8) TMI 1191

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..... JUSTICE K. MANMADHA RAO For the Appellants : Sri. E I Sanmathi, Adv. For the Respondent : Sri Ms. Manasa Ananthan, Adv. For Ms. Tanmayee Rajkumar, Adv. ORAL JUDGMENT PER: HON'BLE MR. JUSTICE S.G.PANDIT: The above appeal by the Revenue filed under Section 260A of the Income Tax Act, 1961 is directed against order dated 08.05.2023 in ITA.No.177/Bang/2023 for the assessment year ....

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.... the Double Taxation Avoidance Agreement as well? 3. Whether on the facts and I 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, requiri....

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....Engineering Analysis Centre of Excellence (reported in 432 ITR page 471)?" 2. The Assessing Officer had treated the payment received by the respondent/assessee for the sale of software as Royalty. The respondent/assessee was before the Tribunal and the Tribunal followed the order passed in ITA.Nos.1311 to 1313/BANG/2018 for the assessment years 2009-10, 2010-11 and 2012-13 of the respondent/ass....