https://www.taxtmi.com/caselaws?id=255819 The Tribunal partly allowed the appeals by the assessee and allowed the appeals by the Revenue for statistical purposes, except for one appeal which was dismissed. The Tribunal upheld that the IUC and capacity transfer payments were taxable as royalties under the Income Tax Act and the DTAA, requiring the assessee to deduct tax at source on these payments. The issue of whether these payments constituted fees for technical services was remitted for fresh adjudication to the CIT(A). en-us Tue, 30 Dec 2014 00:00:00 +0530 Sat, 05 Mar 2016 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255819 The Tribunal partly allowed the appeals by the assessee and allowed the appeals by the Revenue for statistical purposes, except for one appeal which was dismissed. The Tribunal upheld that the IUC and capacity transfer payments were taxable as royalties under the Income Tax Act and the DTAA, requiring the assessee to deduct tax at source on these payments. The issue of whether these payments constituted fees for technical services was remitted for fresh adjudication to the CIT(A). Case-Laws Income Tax Tue, 30 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255819