https://www.taxtmi.com/caselaws?id=249184 The High Court dismissed the Revenue's appeals, affirming the Tribunal's findings that payments for equipment and spare parts and the supply of equipment did not constitute 'royalty' under section 9(1)(vi) of the Income Tax Act 1961. The court also upheld that no interest under section 234B was chargeable as the entire income was subject to tax deduction at source. The appeals were dismissed with no order as to costs. en-us Mon, 16 Jun 2014 00:00:00 +0530 Wed, 18 Feb 2015 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249184 The High Court dismissed the Revenue's appeals, affirming the Tribunal's findings that payments for equipment and spare parts and the supply of equipment did not constitute 'royalty' under section 9(1)(vi) of the Income Tax Act 1961. The court also upheld that no interest under section 234B was chargeable as the entire income was subject to tax deduction at source. The appeals were dismissed with no order as to costs. Case-Laws Income Tax Mon, 16 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249184