Full Text
Translation output
I; •>
;$^50 &31
':-m
> 11^ 884/201f&
TimTIQN-2 ....Appellant i V>s? pcnmselfbr^ GautavKhetarpal, ' rJtdVoeate
•V
Versiis
,..:';'cV.--'r':''- :;Thr6ugh:
Respondent
NITAI^TO
;$^50 &31
':-m
> 11^ 884/201f&
TimTIQN-2 ....Appellant i V>s? pcnmselfbr^ GautavKhetarpal, ' rJtdVoeate
•V
Versiis
,..:';'cV.--'r':''- :;Thr6ugh:
Respondent
NITAI^TO
CORAM:
•• V
% i. V
Theie twb :^eals;^ eommon questions of1^, though for s^atate y^s i.e. A.Y. 2010-1:1 and The first question is with respect to the taxability of sale of software and subscription, and the amounts received therefor by the assessee/respondent. The Revenue urged that this income was n
S B
ITA NOS.884/2017&885/2017 .....Apqjieliaiit
Through: Mr. Ruchir Bhatia, Sr. Stitoding
Advopate
% i. V
Theie twb :^eals;^ eommon questions of1^, though for s^atate y^s i.e. A.Y. 2010-1:1 and The first question is with respect to the taxability of sale of software and subscription, and the amounts received therefor by the assessee/respondent. The Revenue urged that this income was n
S B
ITA NOS.884/2017&885/2017 .....Apqjieliaiit
Through: Mr. Ruchir Bhatia, Sr. Stitoding
Advopate
VERSUS
Plough; r None.
23.10.2017
Respondent
Pager
\
2017:DHC:8950-DB
: I W#ig ttiat* amtiuia
. reeeived'Was notroyaty. We notice that the issue is covetelagainst the
Revalue by the deci^on dfthis Ccmrt in The ConMssioner' .fMm Tax
V.„„, ,,,. 2. The second question urged again for both years is with respe^ to interest chargeable uiider Section 234B. Here again, the ITAT ruled in favour of die assessee. The ITAT set aside the decision ofthe DRP ted
, noticra that .the, issue is covered against the Revenue, in tiie judpient
^ ^ G£.ft,cfe^ PmerCmimmimho.
' ' ' of law are covered'agaiiist; the revenue, the
:;, , , are accordingly dismissed. s. ravindra bSat, J
WTQBER23,20K tA||py kks f e e : . V , - r
JV-;.;.; Xir. mmmrn
; Hi.-iU-'.:-
2017:DHC:8950-DB
23.10.2017
Respondent
Pager
\
2017:DHC:8950-DB
: I W#ig ttiat* amtiuia
. reeeived'Was notroyaty. We notice that the issue is covetelagainst the
Revalue by the deci^on dfthis Ccmrt in The ConMssioner' .fMm Tax
V.„„, ,,,. 2. The second question urged again for both years is with respe^ to interest chargeable uiider Section 234B. Here again, the ITAT ruled in favour of die assessee. The ITAT set aside the decision ofthe DRP ted
, noticra that .the, issue is covered against the Revenue, in tiie judpient
^ ^ G£.ft,cfe^ PmerCmimmimho.
' ' ' of law are covered'agaiiist; the revenue, the
:;, , , are accordingly dismissed. s. ravindra bSat, J
WTQBER23,20K tA||py kks f e e : . V , - r
JV-;.;.; Xir. mmmrn
; Hi.-iU-'.:-
2017:DHC:8950-DB
JUDGMENT