2023 (3) TMI 1452

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..... ecom Operators (FTOs) - Whether neither royalty nor Fees for Technical Services (FTS)? - As decided by ITAT [ 2016 (3) TMI 680 - ITAT DELHI] assessee was not liable to deduct tax at source - HELD THAT:- A perusal of the condonation of delay applications shows that the appellant/revenue has preferred the instant appeals, for the reason that the Bangalore Bench of the Tribunal had decided this very .....

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..... ANJU For the Appellant : Through: Mr Sunil Agarwal, Sr. Standing Counsel with Mr Shivansh B. Pandya, Jr. Standing Counsel with Mr Utkarsh Tiwari, Adv. For the Respondent : Mr Arvind P. Datar, Sr. Adv. And Mr Ajay Vohra with Mr Sachit Jolly, Ms Soumya Singh & Mr Sohum Dua, ORDER [PHYSICAL HEARING/HYBRID HEARING (AS PER REQUEST)] 1. These appeals are directed against order dated 17.03.2016 pass .....

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..... decision on 30.12.2014, which is, as is obvious, prior to the date when the impugned order was passed by the Delhi Bench of the Tribunal. 4.3. Furthermore, in any case, in the impugned order, there is a reference to the decision of the Bangalore Bench, which the Delhi Bench has chosen not to follow because of the decision of the jurisdictional High Court i.e., this court. 5. In any event, accord .....

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