Department has to analyse process of "duplication" of software undertaken by assessee to determine nature of royalty payment

CASE LAWS DETAILS DECIDED BY: SUPREME COURT OF INDIA, IN THE CASE OF : CIT Vs Mastek Ltd., APPEAL NO: CIVIL APPEAL NO. 1667 of 2010, DECIDED ON: FEBRUARY 10, 2010 RELEVANT PARAGRAPH These two civil appeals are filed by the Department against the order dated 2nd September, 2008, of the Gujarat High Court refusing to formulate, inter alia, the following question of law: “Whether the Income Tax Appellate Tribunal, in the facts and circumstances of this case, was right in confirming the order passed by the Commissioner of Income Tax (Appeals) deleting the additions made by the Assessing Off...