https://www.taxtmi.com/caselaws?id=230277 The Tribunal directed the Assessing Officer to verify the details of imports of software, hardware, and payment for services. It was instructed that payments for hardware and services should not be considered as 'royalty,' and no disallowance should be made under section 40(a)(i) for these payments. The Tribunal also directed the AO to examine whether the software was imported along with hardware and determine the applicability of the second proviso to section 9(1)(vi). Additionally, the AO was instructed to assess whether the payment for software imports constitutes 'royalty' after considering the assessee's submissions. The Tribunal set aside the CIT(A)'s order and remanded the matter back to the AO for further review. en-us Tue, 13 Mar 2012 00:00:00 +0530 Wed, 24 Apr 2013 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=230277 The Tribunal directed the Assessing Officer to verify the details of imports of software, hardware, and payment for services. It was instructed that payments for hardware and services should not be considered as 'royalty,' and no disallowance should be made under section 40(a)(i) for these payments. The Tribunal also directed the AO to examine whether the software was imported along with hardware and determine the applicability of the second proviso to section 9(1)(vi). Additionally, the AO was instructed to assess whether the payment for software imports constitutes 'royalty' after considering the assessee's submissions. The Tribunal set aside the CIT(A)'s order and remanded the matter back to the AO for further review. Case-Laws Income Tax Tue, 13 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=230277