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TMI Blog2021 (5) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... HWAJITH SHETTY APPELLANT (By SRI : SURYANARAYANA T, ADVOCATE) RESPONDENTS (By SRI : ARAVIND K V, ADVOCATE) JUDGMENT SATISH CHANDRA SHARMA J., The present appeal has been filed challenging the order of the Income-tax Appellate Tribunal dated 13.6.2018 allowing the revenue's appeal and upholding the disallowance made under Section 40(a)(i) of the Income-tax Act, 1961 for non dedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er referred to as IT Act). 3. The return of income filed by the appellant for the assessment year 2011-12 was picked up for scrutiny. The assessing officer passed an order dated 20.3.2015, inter alia, making a disallowance under Section 40(a)(i) of the Act by holding that the payment made by the appellant for purchase of software was in the nature of 'royalty' on which tax was deductible at sourc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n appeal before the Income Tax Appellate Tribunal (hereinafter referred to as the Tribunal) and the Tribunal vide impugned order 13.6.2018 allowed the appeal on two counts i.e., (1) the payments are in the nature of 'royalty' as held by this Hon'ble Court in Samsung Electronics (supra) and (2) it was not impossible for the appellant to deduct tax at source at the time of making the payment. 6. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ought to the notice of this Court that the issue involved in the present appeal has been put to rest in view of the decision rendered by the Division Bench of this Court in ITA.No.308 of 2018 (Technicolor India Private Limited vs Income-Tax Officer (International Taxation) and Anr.,) decided on 8.3.2021. 8. In the aforesaid decision, the Division of this Court in paragraphs 3 and 4 has held as un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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