https://www.taxtmi.com/caselaws?id=66623 The Third Member held that the order treating the appellant as "assessee in default" under Section 201 of the Income-tax Act for non-remittance of tax on Licence Fee payments to a non-resident company was invalid. The Tribunal concluded that the Licence Fee payments did not constitute "Royalty" under the DTAA between India and Germany, absolving the appellant from the liability to deduct tax at source on these payments. The appeal was allowed in favor of the appellant, and the matter was referred back to the Division Bench for further proceedings. en-us Fri, 20 Aug 1999 00:00:00 +0530 Wed, 25 May 2016 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66623 The Third Member held that the order treating the appellant as "assessee in default" under Section 201 of the Income-tax Act for non-remittance of tax on Licence Fee payments to a non-resident company was invalid. The Tribunal concluded that the Licence Fee payments did not constitute "Royalty" under the DTAA between India and Germany, absolving the appellant from the liability to deduct tax at source on these payments. The appeal was allowed in favor of the appellant, and the matter was referred back to the Division Bench for further proceedings. Case-Laws Income Tax Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66623