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(i) Director of Income tax vs. Infrasoft Ltd. reported in 220 Taxman 273 (Del)
(ii) Commissioner of Income Tax Vs. Dynamic Vertical Software India (P) ltd. reported in 332 ITR 222 (Del) Assessment year 2013-14
(iii) CIT vs M. Tech India P. Ltd. reported in 381 ITR 31(Del)
(iv) CIT vs Ericsson A.B., reported in 343 ITR 470 (Del)
(v) Dassault Systems K.K. reported in 322 ITR 125 (AAR)
(vi) Novel Inc. vs. DDIT reported in 49 SOT 45 (Mum)

Assessment year 2013-14 The reliance placed by the assessee on the judgements of Delhi High Court in the case of Infrasoft Ltd., Dynamic Vertical Software India (P) Ltd. and M. Tech India P. Ltd. cannot be relied upon since the issue has not attained finality and the department has filed SLP in few cases and the decision of the Hon'ble Supreme Court is still pending." 2.2 Being aggrieved, the assessee filed objections before the Ld. DRP. The judicial precedents cited before the AO were reiterated. The Ld. DRP recorded that the tax department has preferred an appeal before Hon'ble Apex Court against the Jurisdictional High Court decisions relied upon by the assessee and since it is an authority which is part of the assessment process the issue in dispute has to be decided against the assessee in order to keep the matter alive. In this regard, it has been held by the Ld. DRP as under:-

The Assessee has taken a plea about not being heard by the AO. That is now redundant as the matter has been heard by the DRP at length and the assessee has been afforded sufficient opportunity to make out its case. DRP, being an extension of the assessment process, has heard the assessee before reaching its conclusions. The assessee cannot now claim to non-availability of opportunity of being heard. This objection is hence dismissed.
The AO has also recorded that "The reliance placed by the assessee on the judgements of Delhi High Court in the case of Infrasoft Ltd., Dynamic Vertical Software India (P) Ltd. and M. Tech India P. Ltd. cannot be relied upon since the issue has not attained finality and the department has filed SLP in few cases and the decision of the Hon'ble Supreme Court is still pending". The departmental position is clear in this regard and the panel is part of assessment process. Therefore the issues in challenge before Hon'ble Apex Court need to be kept alive.