https://www.taxtmi.com/caselaws?id=254544 The Tribunal partly allowed the appeals, directing the Assessing Officer to reassess the nature of payments. Payments for plant know-how related to plant erection are not subject to tax deduction at source, following the Maggronic Devices judgment. Conversely, payments for technical and process know-how are classified as 'Royalty' and subject to tax deduction at source. The case is remanded for the Assessing Officer to issue a fresh order after allowing the assessee a reasonable opportunity to present their case. en-us Fri, 10 Oct 2014 00:00:00 +0530 Thu, 25 Dec 2014 10:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254544 The Tribunal partly allowed the appeals, directing the Assessing Officer to reassess the nature of payments. Payments for plant know-how related to plant erection are not subject to tax deduction at source, following the Maggronic Devices judgment. Conversely, payments for technical and process know-how are classified as 'Royalty' and subject to tax deduction at source. The case is remanded for the Assessing Officer to issue a fresh order after allowing the assessee a reasonable opportunity to present their case. Case-Laws Income Tax Fri, 10 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254544