Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Income deemed to accrue or arise in India - Supply of software - ‘royalty’ - Shrink wrap software or customized software - Drawing parallels with that decision and the unchanged facts and circumstances of the current assessment year, the Tribunal held that the incomes from software licensing and maintenance services should not be taxed as royalty. The argument was that the licenses provided were non-exclusive and did not transfer any copyright rights, aligning with the precedents set by higher judicial authorities that distinguished between "copyright right" and "copyrighted article". The Tribunal allowed the appeal of the assessee, setting aside the orders of the CIT(A) and the AO.
Income deemed to accrue or arise in India - Supply of software - ‘royalty’ - Shrink wrap software or customized software - Drawing parallels with that decision and the unchanged facts and circumstances of the current assessment year, the Tribunal held that the incomes from software licensing and maintenance services should not be taxed as royalty. The argument was that the licenses provided were non-exclusive and did not transfer any copyright rights, aligning with the precedents set by higher judicial authorities that distinguished between "copyright right" and "copyrighted article". The Tribunal allowed the appeal of the assessee, setting aside the orders of the CIT(A) and the AO.
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