COMMISSIONER OF INCOME TAX Vs. HALLIBURTON EXPORT INC.

JUDGEMENT

(1.) CM No. 23807 of 2016 (Exemption) in ITA 365 of 2016 Exemption allowed subject to all just exemptions. ITA 363 of 2016 and ITA 365 of 2016

(2.) The challenge in these appeals by the Revenue is to the common order dated 23rd October 2015 passed by the Income Tax Appellate Tribunal ("ITAT") in ITA Nos. 6273/Del/2012 and 690/Del/2014 for the Assessment Years ("AYs") 2009-10 and 2010-11.

(3.) The main question urged by the Revenue for consideration before the Court is whether the consideration received by the Respondent Assessee on sale of pre-packaged software was "royalty" or "fee for technical services" and was, therefore, taxable as business income?