https://www.taxtmi.com/caselaws?id=219171 Where the material facts and contracts remained unchanged from earlier years, the Tribunal held that it was bound by the jurisdictional High Court's decision in the assessee's own case and could not sustain a contrary view on the basis of vague, un-confronted later material. On that footing, the income from supply of telecom equipment and software was not brought to tax in India as business profits or royalty under the Indo-Swedish treaty. For the same reason, interest under section 234B was not leviable on the non-resident assessee. The additions and consequential levy therefore did not survive. en-us Fri, 20 Jul 2012 00:00:00 +0530 Tue, 05 Apr 2016 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219171 Where the material facts and contracts remained unchanged from earlier years, the Tribunal held that it was bound by the jurisdictional High Court's decision in the assessee's own case and could not sustain a contrary view on the basis of vague, un-confronted later material. On that footing, the income from supply of telecom equipment and software was not brought to tax in India as business profits or royalty under the Indo-Swedish treaty. For the same reason, interest under section 234B was not leviable on the non-resident assessee. The additions and consequential levy therefore did not survive. Case-Laws Income Tax Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219171