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TMI Blog2022 (5) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... P) have decided the matter. In fact, appeal of the assessee in second round is pending before the ITAT. ITAT in Assessment Year 2010-11 2011-12 in its order dated 13th April, 2022 (passed during the pendency of the present appeals) has not only followed the decision of the Supreme Court Engineering Analysis Centre of Excellence Pvt. Ltd [ 2021 (3) TMI 138 - SUPREME COURT] but has also followed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... geswar Rao and Ms. Deepika Agarwal, Advocates. J U D G M E N T MANMOHAN, J (Oral): 1. Present appeal has been filed by the revenue challenging the remand order passed by the Income Tax Appellate Tribunal ( ITAT ). The relevant portion of the impugned order is reproduced hereinbelow: 8. We, therefore, by considering the aforesaid referred to facts and by respectfully followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken by this Court in DIT versus Infrasoft Ltd. 4. However, learned counsel for the appellant/revenue states that the matter on merits is not covered by the judgment of the Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. (supra). Needless to state learned counsel for the respondent/assessee states that matter in issue is squarely covered by the judgment of the Apex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uent orders dated 14 th February, 2022 and 13th April, 2022 deciding the issue of royalty passed by the ITAT, this Court is of the view that the present appeal challenging the orders of remand and seeking a decision by the ITAT is infructuous. In fact, some of the cross-appeals filed by the respondent/assessee against the same impugned orders have today been dismissed as infructuous. - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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