https://www.taxtmi.com/caselaws?id=345848 The High Court remanded various issues back to the Assessing Officer for fresh consideration, including the treatment of software license transfer as royalty, "Usher charges" classification, validity of assessment under Section 144, consideration of additional evidence by CIT(A), timing of remand report submission, and dismissal of appeal against CIT(A) order by the Tribunal. The High Court emphasized the need for a comprehensive review of all evidence and legal provisions in reaching a decision. en-us Wed, 19 Jul 2017 00:00:00 +0530 Sat, 18 Nov 2017 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345848 The High Court remanded various issues back to the Assessing Officer for fresh consideration, including the treatment of software license transfer as royalty, "Usher charges" classification, validity of assessment under Section 144, consideration of additional evidence by CIT(A), timing of remand report submission, and dismissal of appeal against CIT(A) order by the Tribunal. The High Court emphasized the need for a comprehensive review of all evidence and legal provisions in reaching a decision. Case-Laws Income Tax Wed, 19 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345848