https://www.taxtmi.com/caselaws?id=336298 The Tribunal partly allowed the appeal by upholding the classification of reimbursement of salary, relocation, and related costs as Fee for Technical Services (FTS). However, it ruled in favor of the assessee by deleting additions made for the sale of fixed assets, servers, testers, and boards, as these payments were not considered 'royalty'. The Tribunal upheld the addition of miscellaneous receipts as 'Income from Other Sources' due to insufficient evidence provided by the assessee. en-us Fri, 30 Sep 2016 00:00:00 +0530 Mon, 19 Dec 2016 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336298 The Tribunal partly allowed the appeal by upholding the classification of reimbursement of salary, relocation, and related costs as Fee for Technical Services (FTS). However, it ruled in favor of the assessee by deleting additions made for the sale of fixed assets, servers, testers, and boards, as these payments were not considered 'royalty'. The Tribunal upheld the addition of miscellaneous receipts as 'Income from Other Sources' due to insufficient evidence provided by the assessee. Case-Laws Income Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336298