https://www.taxtmi.com/caselaws?id=327188 The Tribunal held that payments received for software are classified as business income, not royalties, as the appellant lacks a Permanent Establishment in India. Therefore, the receipts are not taxable in India under the Double Taxation Avoidance Agreement. Additionally, the Tribunal ruled that interest under section 234B should not be levied on a non-resident assessee, citing non-discrimination provisions in the DTAA. Consequently, the Tribunal directed the Assessing Officer to delete the disputed amount and interest. en-us Thu, 31 Mar 2016 00:00:00 +0530 Thu, 05 May 2016 00:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327188 The Tribunal held that payments received for software are classified as business income, not royalties, as the appellant lacks a Permanent Establishment in India. Therefore, the receipts are not taxable in India under the Double Taxation Avoidance Agreement. Additionally, the Tribunal ruled that interest under section 234B should not be levied on a non-resident assessee, citing non-discrimination provisions in the DTAA. Consequently, the Tribunal directed the Assessing Officer to delete the disputed amount and interest. Case-Laws Income Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327188