https://www.taxtmi.com/caselaws?id=349774 The Tribunal ruled in favor of the assessee, holding that the payments received for data transmission services cannot be considered as "royalty" under the India-Netherlands DTAA. The Tribunal also determined that the payments do not qualify as "Fee for Technical Services" under the Income Tax Act. Several issues were deemed infructuous due to previous decisions in favor of the assessee. The Tribunal allowed the appeals for statistical purposes, restoring specific issues to the Assessing Officer for further verification and decision in accordance with the law. Penalty proceedings and the levy of surcharge and education cess were dismissed as premature or infructuous. en-us Tue, 17 Oct 2017 00:00:00 +0530 Tue, 24 Oct 2017 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349774 The Tribunal ruled in favor of the assessee, holding that the payments received for data transmission services cannot be considered as "royalty" under the India-Netherlands DTAA. The Tribunal also determined that the payments do not qualify as "Fee for Technical Services" under the Income Tax Act. Several issues were deemed infructuous due to previous decisions in favor of the assessee. The Tribunal allowed the appeals for statistical purposes, restoring specific issues to the Assessing Officer for further verification and decision in accordance with the law. Penalty proceedings and the levy of surcharge and education cess were dismissed as premature or infructuous. Case-Laws Income Tax Tue, 17 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349774