https://www.taxtmi.com/caselaws?id=11729 Departmental appeals under section 260A became infructuous after the assessee remitted the disputed payments in terms of the Tribunal's order under section 195 without deduction of tax, and the Department had not obtained any stay or interim relief. The Court therefore declined to examine the substantive issue whether the payments were royalty taxable under section 9(1)(vi) or fees for technical services, and dismissed the appeals as infructuous. It also noted the recurring practice of pursuing such appeals without seeking interim protection while payments remain open, and directed circulation of the order for information. en-us Thu, 12 Dec 2002 00:00:00 +0530 Sat, 06 Feb 2010 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11729 Departmental appeals under section 260A became infructuous after the assessee remitted the disputed payments in terms of the Tribunal's order under section 195 without deduction of tax, and the Department had not obtained any stay or interim relief. The Court therefore declined to examine the substantive issue whether the payments were royalty taxable under section 9(1)(vi) or fees for technical services, and dismissed the appeals as infructuous. It also noted the recurring practice of pursuing such appeals without seeking interim protection while payments remain open, and directed circulation of the order for information. Case-Laws Income Tax Thu, 12 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11729