आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पणु े में ।

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं . / ITA No.2040/PUN/2019 नििाारण वष ा / Assessment Year : 2016-17 BMC Software Asia Pacific Pte Ltd., 600, North Bridge Road, 20-01/10 Parkview Square, Singapore - 188778 PAN : AAECB0642A ...... / Appellant अऩीऱाथी

बिाम / V/s.

Assistant Commissioner of Income Tax (International Taxation), Circle – 1, Pune ……्ቚत्यथी / Respondent आयकर अपीऱ सं . / ITA No.139/PUN/2021 नििाारण वष ा / Assessment Year : 2017-18 BMC Software Asia Pacific Pte Ltd., 600, Singapore, 20-01/10 Parkview Square, Foreign, Singapore PAN : AAECB0642A ...... / Appellant अऩीऱाथी

बिाम / V/s.

Assistant Commissioner of Income Tax (International Taxation), Circle – 1, Pune ……्ቚत्यथी / Respondent Assessee by : Shri Farrokh V. Irani Revenue by : Shri Anurag Srivastava / Date of Hearing : 22-09-2021 सुनवाई की तारीख / Date of Pronouncement : 24-09-2021 घोषणा की तारीख / ORDER आदेश PER S.S. VISWANETHRA RAVI, JM :

Both the appeals by the assessee filed against the separate final assessment order dated 09-10-2019 and 07-01-2021 passed by the