https://www.taxtmi.com/caselaws?id=358129 The Tribunal ruled in favor of the assessee, holding that income from provision of equipment and services should be taxed under Section 44BB, not as royalty or fees for technical services. Additionally, the Tribunal decided that service tax should not be included in gross receipts under Section 44BB. Regarding interest chargeability under Section 234B, the Tribunal found in favor of the assessee, following a precedent that interest was not applicable to a non-resident with income subject to tax deduction at source. Consequently, the appeal of the revenue was dismissed as meritless. en-us Mon, 29 Jan 2018 00:00:00 +0530 Fri, 06 Apr 2018 07:45:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358129 The Tribunal ruled in favor of the assessee, holding that income from provision of equipment and services should be taxed under Section 44BB, not as royalty or fees for technical services. Additionally, the Tribunal decided that service tax should not be included in gross receipts under Section 44BB. Regarding interest chargeability under Section 234B, the Tribunal found in favor of the assessee, following a precedent that interest was not applicable to a non-resident with income subject to tax deduction at source. Consequently, the appeal of the revenue was dismissed as meritless. Case-Laws Income Tax Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358129