2016 (9) TMI 1645

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..... the e-filing phase. These reasons are unpersuasive they are similar to the reasons rejected in a number of other cases (See CIT vs. Dion Global Solutions Ltd.[ 2015 (8) TMI 175 - DELHI HIGH COURT] Whether embedded software can be segregated for the purpose of separate assessment? - Issue is no longer res-integra and is the subject matter of a division bench ruling in Director of Income Ta .....

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..... their receiving them after such reorganisation and the difficulties it underwent on account of transition during the e-filing phase. These reasons are unpersuasive they are similar to the reasons rejected in a number of other cases (see CIT vs. Dion Global Solutions Ltd. ITA no.765/2014 decided on 13.07.2015). Furthermore, this court also notices that on the merits as to whether embedded soft .....

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