https://www.taxtmi.com/caselaws?id=257916 The High Court upheld the tribunal's decision favoring the assessee on various issues including the deductibility of downlinking charges without TDS, exchange rate variation expenditure, and club membership fee. However, the court set aside the tribunal's decision on the deductibility of subscription charges without TDS, remanding the matter for further consideration. The court also upheld the classification of sale proceeds from "Onscan International Notification System" as business profit. The appeals were disposed of with specific directions for remand and reconsideration on certain issues, while others were resolved in favor of the assessee based on legal principles and previous judgments. en-us Mon, 02 Jun 2014 00:00:00 +0530 Tue, 21 Apr 2026 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257916 The High Court upheld the tribunal's decision favoring the assessee on various issues including the deductibility of downlinking charges without TDS, exchange rate variation expenditure, and club membership fee. However, the court set aside the tribunal's decision on the deductibility of subscription charges without TDS, remanding the matter for further consideration. The court also upheld the classification of sale proceeds from "Onscan International Notification System" as business profit. The appeals were disposed of with specific directions for remand and reconsideration on certain issues, while others were resolved in favor of the assessee based on legal principles and previous judgments. Case-Laws Income Tax Mon, 02 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257916