https://www.taxtmi.com/caselaws?id=331430 The assessing officer disallowed expenditures for the assessment years 2005-06 and 2006-07, totaling significant amounts. The dispute centered on whether these expenses constituted royalty payments. The Income Tax Appellate Tribunal and assessing officer held that the payments did not qualify as royalty, while the CIT(A) disagreed. The disagreement led to a remand to the Tribunal for further clarification on whether the services provided were covered by relevant tax provisions. en-us Tue, 09 Aug 2016 00:00:00 +0530 Tue, 23 Aug 2016 14:38:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331430 The assessing officer disallowed expenditures for the assessment years 2005-06 and 2006-07, totaling significant amounts. The dispute centered on whether these expenses constituted royalty payments. The Income Tax Appellate Tribunal and assessing officer held that the payments did not qualify as royalty, while the CIT(A) disagreed. The disagreement led to a remand to the Tribunal for further clarification on whether the services provided were covered by relevant tax provisions. Case-Laws Income Tax Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331430