Taxability of Software License – ITAT remits matter back to AO

EY Global Services Ltd Vs ACIT (ITAT Delhi) These are appeals by the assessee against the respective orders of the ld. CIT (Appeals) for the concerned assessment years. 2. Since issues are common and connected and the appeals were heard together, these are being disposed off by this common order. 3. Since grounds are common we are referring to grounds of appeal for AY 2012-13 which read as under :- “General Grounds:   1.1. That the Commissioner of Income Tax (Appeals)-42, New Delhi (hereinafter referred to as “Ld. CIT(A)” has erred in facts and in law in upholding the assessment...