https://www.taxtmi.com/caselaws?id=350432 Approval applications under section 10(23C)(vi) were pending before the CBDT, and the Tribunal held that the exemption and related expense claim should be re-examined after the CBDT's decision; the assessments were restored for fresh adjudication and the appeals were allowed for statistical purposes. On the books payment issue, the Tribunal found that supply of books by the head office for distribution to students did not amount to making available technical knowledge or services, and the payment was not taxable as royalty or fees for technical services. The Revenue's challenge on that point failed. en-us Fri, 27 Oct 2017 00:00:00 +0530 Sat, 04 Nov 2017 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350432 Approval applications under section 10(23C)(vi) were pending before the CBDT, and the Tribunal held that the exemption and related expense claim should be re-examined after the CBDT's decision; the assessments were restored for fresh adjudication and the appeals were allowed for statistical purposes. On the books payment issue, the Tribunal found that supply of books by the head office for distribution to students did not amount to making available technical knowledge or services, and the payment was not taxable as royalty or fees for technical services. The Revenue's challenge on that point failed. Case-Laws Income Tax Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350432