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2023 (9) TMI 554 - HC - Income TaxDetermination of profit attributable to the PE of the Assessee in India - Income from royalty under the head income from Alten Suite - Whether determination of booking fee received by the assessee is taxable as business income and not under the head Royalty? - HELD THAT - As the proposed questions 2.1 to 2.3 are covered by the decision as titled The Commissioner of Income Tax-International Taxation-1 v. Amadeus IT Group 2023 (5) TMI 1249 - DELHI HIGH COURT Having regard to the said order, no substantial question of law arises insofar as the aforementioned proposed questions are concerned.
Issues involved: Applications for condonation of delay in re-filing the appeal, questions of law in appeals concerning Assessment Years 2017-18 and 2019-20.
Condensation of Delay in Re-filing the Appeal: The appellant/revenue filed applications seeking condonation of a 170-day delay in re-filing the appeal. The respondent/assessee had no objection to the delay being condoned. The court, considering the reasons provided in the applications, allowed the delay to be condoned and disposed of the applications accordingly. Appeals Concerning Assessment Years 2017-18 and 2019-20: The appeals were related to Assessment Year 2017-18 and 2019-20, seeking to challenge a common order passed by the Income Tax Appellate Tribunal. The questions of law proposed in these appeals were similar. The questions of law included issues such as the determination of profit attributable to the Permanent Establishment (PE) of the Assessee in India, income from royalty, and the taxation of booking fees. The court noted that certain proposed questions were covered by a previous decision, and no substantial question of law arose in those instances. However, other proposed questions related to the attribution of profit were not entertained as they were not argued before the statutory authorities. Consequently, the appeals were closed, and the parties were directed to act based on the digitally signed copy of the order.
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