https://www.taxtmi.com/caselaws?id=340876 The Tribunal ruled in favor of the assessee in a tax case involving royalty income, recharge of SAP software, third-party service provider fees, consultancy fees, and reimbursement of expenses. The Tribunal held that the royalty income and receipts should be taxed at 10% plus surcharge and education cess under section 115A of the Income Tax Act, 1961. Additionally, the Tribunal determined that reimbursements without income elements are not taxable and that consultancy fees reimbursement should be taxed at 10%. The Tribunal also directed the deletion of interest charged under section 234B and dismissed the Stay Applications filed by the assessee as infructuous. en-us Tue, 21 Mar 2017 00:00:00 +0530 Fri, 24 Mar 2017 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340876 The Tribunal ruled in favor of the assessee in a tax case involving royalty income, recharge of SAP software, third-party service provider fees, consultancy fees, and reimbursement of expenses. The Tribunal held that the royalty income and receipts should be taxed at 10% plus surcharge and education cess under section 115A of the Income Tax Act, 1961. Additionally, the Tribunal determined that reimbursements without income elements are not taxable and that consultancy fees reimbursement should be taxed at 10%. The Tribunal also directed the deletion of interest charged under section 234B and dismissed the Stay Applications filed by the assessee as infructuous. Case-Laws Income Tax Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340876