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TMI Blog2010 (2) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... ra Prasad O R D E R Per Akber Basha, Accountant Member These two appeals preferred by the assessee are directed against separate orders passed by the learned CIT (A)-III, Hyderabad dated 13-6-2008 and 16-9-2008 for the assessment years 2004-05 and 2005-06 respectively. Since common issues are involved, these are heard together and disposed off by this combined order for the sak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of software/license was in the nature of payment for 'royalty' within the meaning of section 9(1)(vi) of the Act, which attracted TDS provisions u/s 195 of the Act. The assessee filed a reply before the assessing officer in which it was stated that the pipeline Studio Software was imported from the foreign company and the application was used for petrochemical companies and oil r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DS on such payments, the amount was disallowed under the provisions of section 40(a)(1) of the Income-tax Act for the two years under consideration. The assessee is engaged in design development, supply, integration, installation and commissioning of software. For this purpose, the assessee purchased and imported software license from foreign enterprise and Petrochemical companies and oil refineri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the two years under consideration u/s 40(a)(i) of the IT Act and dismissed the grounds taken by the assessee in these two appeals. 4. Further aggrieved, the assessee in appeal before us. The learned DR submitted that the assessee has filed petition for admission of additional grounds for the assessment year 2004-05 and hence the issue may be restored back to the file of the CIT(A) to adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for reconsideration. In view of the above, we agree with the representatives of the parties and send back all the issues including additional grounds to the file of the assessing officer for consideration afresh in accordance with law and decide the same after hearing all the contentions of the assessee. 7. In the result, both the appeals by the assessee are treated as allowed for statistica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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