https://www.taxtmi.com/caselaws?id=185544 The ITAT set aside the orders of the revenue authorities and directed the Assessing Officer to re-adjudicate the issues related to the classification of receipts as 'Royalty' and 'Fees for Technical Services,' denial of the benefit under Section 115A, computation of chargeable income, short credit of TDS, and levying of interest under sections 234A and 234B. The appellant's appeal was allowed for statistical purposes, emphasizing the need for a fair and thorough reconsideration of the disputed tax matters. en-us Wed, 19 Nov 2014 00:00:00 +0530 Wed, 17 Aug 2016 21:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185544 The ITAT set aside the orders of the revenue authorities and directed the Assessing Officer to re-adjudicate the issues related to the classification of receipts as 'Royalty' and 'Fees for Technical Services,' denial of the benefit under Section 115A, computation of chargeable income, short credit of TDS, and levying of interest under sections 234A and 234B. The appellant's appeal was allowed for statistical purposes, emphasizing the need for a fair and thorough reconsideration of the disputed tax matters. Case-Laws Income Tax Wed, 19 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185544