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TMI Blog2023 (9) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... income from Alten Suite - Whether determination of booking fee received by the assessee is taxable as business income and not under the head Royalty? - HELD THAT:- As the proposed questions 2.1 to 2.3 are covered by the decision as titled The Commissioner of Income Tax-International Taxation-1 v. Amadeus IT Group[ 2023 (5) TMI 1249 - DELHI HIGH COURT] Having regard to the said order, no sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant/revenue seeking condonation of delay in re-filing the appeal. 3. According to the appellant/revenue, there is a delay of 170 days in refiling the appeal. 4. Counsel for the respondent/assessee says that she would have no objection if the delay is condoned. 5. For the reasons given in the applications, the delay in re-filing the appeals is condoned. 6. The applications are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessee in India? 2.2 Whether in the facts and in the circumstances of the case the Ld. ITAT erred in law in allowing the appeal of the assessee on the issue of income from royalty under the head income from Alten Suite? 2.3 Whether in the facts and in the circumstances of the case the Ld. ITAT erred in law in determination of booking fee received by the assessee is taxable as busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces of the case, the Ld. ITAT has erred in not appreciating the fact that allocation of income under Article 9 between AEs is different from attribution of profit to PE under Article 7 as the former applies FAR analysis whereas the latter is not? 2.7 Whether on the facts and in the circumstances of the case, the Ld. ITAT has erred in not appreciating the legal position that Indian DTAAs adopt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 2.4 to 2.7, Mr Bhatia says that Functions, Assets and Risks Analysis [in short, FAR analysis] should not have been applied in ascertaining attribution of profit. 14. According to Mr Bhatia, the statutory authorities have taken recourse to rule 10 of the Income Tax Rules, 1962 [in short, Rules ]. 15. On being queried, Mr Bhatia does concede that this aspect was not urged before the stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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