Challenge to remand order of Tribunal wouldn’t survive for further consideration: Writ disposed of

PCIT Vs Oasis Centre LLC (Karnataka High Court) Karnataka High Court held that challenge by revenue to the order of remand passed by Tribunal wouldn’t survive for further consideration hence appeal disposed of and question of taxability of software fees under DTAA not answered. Facts- The assessee is a Foreign Company incorporated in United Arab Emirates (UAE) engaged in the business of operating, managing, leasing, running shopping malls and shopping centers. The assessee was in receipt of Rs.13.26 crorers of Oracle licence fee from 3 of its group entities for the assessment year 2016-17. T...