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ITAT Quashes Assessment as E-Proceedings Order Was Signed Manually Instead of Digitally
Case Law Details
- Case Name
- Outsytems Singapore Pte. Ltd. Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Delhi
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Outsytems Singapore Pte. Ltd. Vs DCIT (ITAT Delhi)
Software Licence Fees Not FTS Because No Technical Knowledge Was Made Available; ITAT Rejects FTS Taxability Because Standard Software Licence Did Not Transfer Copyright; Appeal Allowed Because Assessment Order Was Invalid and Software Licence Fees Were Not FTS
The appeal was filed against the final assessment order dated 10.01.2025 passed under Sections 143(3) read with 144C(13) of the Income Tax Act, 1961 for Assessment Year 2022-23. The assessee did not press the ground challenging the validity of the assessment order for...
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