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TMI Blog2016 (9) TMI 1605X X X X Extracts X X X X X X X X Extracts X X X X ..... urther hold that the payment for the license to use the computer software programme constitute royalty for the purpose of the Act - assessee not substantiated as to how the facts of his case are similar to the facts of cases, on which he relied. AO not discussed in its order the contention raised by assessee during the assessment. Similarly the ld CIT(A) has also not discussed in its order, the contents of various clause contained in the buyers agreements of various dates relied by assessee - we restore this ground of appeal to the file of AO to consider all the documents and various decisions of the High Courts and Tribunal and pass speaking order - this ground of appeal is allowed for statistical purpose. Disallowance of difference of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Income Tax Act ( Act ) is directed by the assessee against the order of CIT(A)-9, Mumbai dated 10.01.2013 for AY 2009-10. 2. The brief facts of the case are that assessee is a Company engaged in Computer software development, sale of product License on commission basis and trading of product software license, filed return of income for relevant Assessment Year ( AY ) on 28.09.2009. The return of income was selected for scrutiny. The AO while framing assessment order disallowed a sum of ₹ 23,50,446/- u/s 40(a) (ia) due to non-deduction of TDS on the expenses in relation to import of computer software from California. The AO also disallowed ₹ 48,54,215/- on account of difference of loss on Non-Export Oriented Unit, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber of decisions of High Courts and the decisions of this Tribunal. Ld. DR for Revenue relied on the order of authorities below. 5. We have considered the rival contentions of the parties and perused the orders of authorities below. The AO while framing assessment issue show cause regarding the disallowance of expenses in relation to import of software for non deduction of TDS. The assessee furnished its reply (not discussing by AO in its order). The reply of assessee was not accepted by the AO. The AO concluded that right to make a copy of the software and use it for internal business by making copy of the same and storing it on the hard dick amount to use of the copyright. Thus, the contention of the assessee that there was no transfe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments and various decisions of the High Courts and Tribunal and pass speaking order in accordance with law. In the result this ground of appeal is allowed for statistical purpose. 6. Ground no.3 is with regards to the difference of loss on non-Export Oriented Unit. The Ld. AR of the assessee not argued against this grounds of appeal. The Ld DR has no occasion to counter the submission of the assessee. 7. We have considered the order of authorities below. During assessment the AO observed that assessee has incurred expenditure of ₹ 6,56,96,521/- on account of salaries, bonus, allowance, contribution to Provided Fund and other funds for welfare of the employees. These expenses are common expenses for both non-export oriented ..... X X X X Extracts X X X X X X X X Extracts X X X X
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