The appellant craves leave to add, alter, amend or withdraw all or any of the grounds of appeal herein and to such statements, documents and papers as may be considered necessary either at or before the appeal hearing. It is prayed that the Deputy Director of Income-tax be directed to delete the addition to income of Rs.63,92,548/- (being 10% of Rs.6,39,25,481/- as per section 44BB of the Act) from the income of the appellant as the same does not fall within the purview of Section 44BB of the Act.
Hampson russell training software#
On the facts and in the circumstances of the case and in law, the learned Commissioner of Income Tax (Appeals) II erred in holding that the receipts pertaining to sale of software accruing outside India pertaining to the Appellant s contract with various oil and gas companies in India would be liable to tax in India under the scheme of presumptive taxation contained in Section 44BB of the Income-tax Act, 1961. Grounds of Appeal of the assessee in ITA No. The appellant prays for leave to add, amend, modify or alter any grounds of appeal at the time of before the hearing of the appeal.
project undertaken by the recipient was not considered in the said instructions and the receipts from sale of software and support services ancillary thereto, for a project not undertaken by the recipient, were in the nature of royalty falling under the provisions of Section 44D/44DA read with section 115A which could not be covered under the provisions of section 44BB of the Act. 1862 and ignoring the argument that second limb of the exception in explanation 2 to section 9(1)(vi) i.e. Whether on facts and circumstances of the case, the CIT(A) had erred in holding that the receipts on account of provision of standardized software to entities engaged in exploration of mineral oil, was taxable under section 44BB of the Act by wrongly relying upon the CBDT s instruction No. Whether on facts and circumstances of the case, the CIT(A) has erred in holding that the assessee s income on account of supply of software and upgrades, and additions thereto of the already supplied software had proximate nexus with extraction of production of mineral oil and was covered under Section 44BB ignoring that income by way of royalty taxable under the provisions of section 44D/44DA read with section 115A could not be covered under the provisions of Section 44BB of the Act as clarified in proviso thereto. Whether on facts and circumstances of the case, the CIT(A) had erred in characterizing income from supply of off-the-shelf software and services ancillary and subsidiary thereto squarely covered in the definition of section 9(I)(vi) of the act and Article 12 of Indo- Canada DTAA and taxable as Royalty, as step-in-aid to actual mining of mineral oils and thus chargeable under section 44BB ignoring the distinctive scheme of taxation of royalty in the Act. The grounds raised by the Revenue and the assessee in their respective appeals are reproduced as under: Grounds of appeal of Revenue in ITA No. 1182/Del/2012 and appeal of the assessee in ITA No. First we take up the appeal of the Revenue having ITA No.
In these appeals, issues involved are interconnected and thus all these appeals were heard together and disposed of by this consolidated order for convenience and brevity. 4976/Del/2012 has been preferred by the Revenue against the order of the Ld. 1225/Del/2012 are preferred by the Revenue and the assessee respectively and are directed against order dated of learned Commissioner of Income-tax (Appeals)-II, Dehradun (in short the CIT-A) for assessment year 2007-08. KANT, A.M.: Out of these three appeals, two appeals have been preferred by the Revenue and one appeal has been preferred by the assessee.
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