https://www.taxtmi.com/caselaws?id=325356 The Tribunal allowed the appeal, treating software sales, Annual Maintenance Contracts, and training fees as 'Business receipts' under Article 7 of the DTAA. The estimation of income from Consultancy receipts and Miscellaneous income was overturned, and the declared amounts were accepted. The judgment emphasized the distinction between the sale of copyrighted products and the use of copyrights, aligning the tax treatment with the provisions of the DTAA over domestic law where beneficial to the assessee. en-us Mon, 14 Mar 2016 00:00:00 +0530 Sat, 04 Jun 2016 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325356 The Tribunal allowed the appeal, treating software sales, Annual Maintenance Contracts, and training fees as 'Business receipts' under Article 7 of the DTAA. The estimation of income from Consultancy receipts and Miscellaneous income was overturned, and the declared amounts were accepted. The judgment emphasized the distinction between the sale of copyrighted products and the use of copyrights, aligning the tax treatment with the provisions of the DTAA over domestic law where beneficial to the assessee. Case-Laws Income Tax Mon, 14 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325356