https://www.taxtmi.com/caselaws?id=274676 The Tribunal allowed the revenue's appeal for statistical purposes and remitted the issue back to the assessing officer to examine the applicability of the DTAA provisions. The assessee's appeal was dismissed as not pressed. The Tribunal held that the payments were "royalty" and subject to tax deduction at source, but the assessee could potentially benefit from the DTAA provisions, which needed further examination by the assessing officer. en-us Fri, 11 Dec 2009 00:00:00 +0530 Tue, 28 Aug 2018 17:48:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274676 The Tribunal allowed the revenue's appeal for statistical purposes and remitted the issue back to the assessing officer to examine the applicability of the DTAA provisions. The assessee's appeal was dismissed as not pressed. The Tribunal held that the payments were "royalty" and subject to tax deduction at source, but the assessee could potentially benefit from the DTAA provisions, which needed further examination by the assessing officer. Case-Laws Income Tax Fri, 11 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274676