आयकर अपीलीय अधिकरण’ ‘ए’ न्यायपीठ चेन्नई में।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय श्री मनु कु मार गिरि, न्यागयक सदस्य एवं माननीय श्री जगदीश, लेखा सदस्य के समक्ष।

BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपील सं./ ITA Nos.1519, 1520, 1521, 1522, 1523, 1524, 1525, 1526 & 1527/CHNY/2025 (निर्धारणवर्ा / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 & 2021-22)

M/s. Redington Distribution Pte Vs. The Deputy Commissioner of Limited, Income Tax, 60 BEA BUILDING, ROBINSON International Tax ROAD, SINGAPORE 999999 Foreign Circle – 2(1), SINGAPORE. Chennai.

[PAN:AAECR7054E]

( /Appellant) ( /Respondent)

अपीलार्थी प्रत्यर्थी

अपीलार्थी की ओर से

/ Appellant by : Mr. Percy Pardiwalla, Senior Advocate & Mr. Sandeep Bagmar, Advocate प्रत्यर्थी की ओर से

/Respondent by : Ms. E. Pavuna Sundari, CIT.

सुनवाई की तारीख /Date of Hearing : 28.10.2025 घोषणा की तारीख /Date of Pronouncement : 29.10.2025 आदेश / O R D E R PER BENCH Captioned nine appeals filed by the assessee are directed against the different orders of the Ld. Commissioner of Income Tax, Appeal CIT(A), Chennai-16 (Appeals), [hereinafter the “Ld.CIT(A)”], all dated 14.03.2025 for Assessment Years (hereinafter the "AYs") 2011-12, 2012- 13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 & 2021-22 arising out of the orders of the Assistant Commissioner of Income Tax, International Taxation, Circle 2(1), CHE (hereinafter referred to as the "AO") dated 30.03.2024 for AYs 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 and dated 11.07.2024 for AYs 2017-18, 2018-19 &

2021-22 under the Income-tax Act, 1961 (hereinafter "the Act').

2. The assessee has raised somewhat similar grounds in all the captioned appeals. For adjudication, we have taken ITA No. 1519/Chny/2025 for AY 2011-12 as lead case. Grounds of appeal in ITA No. 1519/Chny/2025 are as under:

Based on the facts and in the circumstances of the case and in law, the Appellant respectfully prefers an appeal against the order dated 14 March 2025 passed by the Hon'ble Commissioner of Income Tax (Appeals)-16, Chennai [CIT(A)'] under section 250 of the Income-tax Act. 1961 ('the Act') on the following grounds General:

1. On the facts and in the circumstances of the case and in law, the Hon'ble CIT(A) erred in upholding the assessment order dated 30 March 2024 passed by the learned Assessing Officer ('AO') under section 143(3) read with section 147 of the Act levying tax on revenues earned from sale of software licenses as Royalty income @ 10% on gross basis and including the same in the total income of Appellant.

The Appellant prays that the learned AO be directed to exclude revenues earned from sale of software license from its assessed income.

2. On the facts and in the circumstances of the case and in law, the Hon'ble CIT(A) erred in passing the order without affording an effective opportunity of being heard which is a gross contravention of the principles of natural justice. The Appellant prays that the order passed by the Hon'ble CIT(A) be quashed.

Non-taxation of income from sale of software licenses as Royalty income (Rs. 11,50,12,785):

3. On the facts and in the circumstances of the case and in law, the Hon'ble CIT(A) erred in upholding the action of the learned AO in levying tax on revenues earned from sale of software licenses as "Royalty" under Article 12 of the India-Singapore DTAA in complete disregard of the law laid down by the Hon'ble Supreme Court in case of Engineering Analysis Centre of Excellence (P)

Ltd. V. CIT (2021) 125 taxmann.com 42 (SC).

The Appellant prays that the learned AO be directed to exclude revenues earned from sale of software licenses from the assessed income and to refund the withholding taxes suffered by the Appellant thereon.

4. Without prejudice to the above, the Hon'ble CIT(A) erred in rejecting the alternative please of the Appellant to tax revenues earned from sale of software licenses as