2023 (1) TMI 1288

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rticle 12 in India-Netherland treaty - HELD THAT:- The issues which arise in this special leave petition have been considered by this Court in a case of Engineering Analysis Centre of Excellence Private limited [ 2021 (3) TMI 138 - SUPREME COURT] as held consideration end user license, Copy Right Act, and provisions contained in DTAA and the Income Tax Act and has laid down the parameters to tes .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lay of 2 days. 2. Mr Nageshwar Rao, who appears on behalf of the respondent/assessee, says that he does not oppose the prayer made in theapplication. 3. Accordingly, the delay is condoned. 4. The application is disposed of in the aforesaid terms. ITA 43/2023 5. This appeal concerns Assessment Year (AY) 2017-18. The Income Tax Appellate Tribunal [in short, Tribunal ] via the imp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X