https://www.taxtmi.com/caselaws?id=258789 The ITAT upheld the CIT(A)'s decision regarding the taxability of subscription revenues, ruling that only 10% should be treated as taxable business income. The ITAT also agreed with the CIT(A) that interest under Section 234B was not chargeable for a non-resident subject to TDS under Section 195. The revenue's appeals were dismissed, along with the assessee's cross objections, confirming the CIT(A)'s decisions. The order was issued on 25.03.2015. en-us Wed, 25 Mar 2015 00:00:00 +0530 Tue, 21 Apr 2015 06:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258789 The ITAT upheld the CIT(A)'s decision regarding the taxability of subscription revenues, ruling that only 10% should be treated as taxable business income. The ITAT also agreed with the CIT(A) that interest under Section 234B was not chargeable for a non-resident subject to TDS under Section 195. The revenue's appeals were dismissed, along with the assessee's cross objections, confirming the CIT(A)'s decisions. The order was issued on 25.03.2015. Case-Laws Income Tax Wed, 25 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258789