https://www.taxtmi.com/caselaws?id=372870 The Tribunal allowed the appeal challenging the treatment of annual maintenance charges (AMC) as fees for technical services under the Income Tax Act. It found that the lower authorities did not properly consider the Double Taxation Avoidance Agreements (DTAA) with specific countries and remitted the issue back to the Assessing Officer for fresh assessment. Additionally, the Tribunal set aside the orders regarding the consideration of DTAA in relation to AMC payments and the determination of software license fees as Royalty, directing a fresh assessment by the Assessing Officer in accordance with the law. en-us Tue, 20 Nov 2018 00:00:00 +0530 Tue, 01 Jan 2019 14:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372870 The Tribunal allowed the appeal challenging the treatment of annual maintenance charges (AMC) as fees for technical services under the Income Tax Act. It found that the lower authorities did not properly consider the Double Taxation Avoidance Agreements (DTAA) with specific countries and remitted the issue back to the Assessing Officer for fresh assessment. Additionally, the Tribunal set aside the orders regarding the consideration of DTAA in relation to AMC payments and the determination of software license fees as Royalty, directing a fresh assessment by the Assessing Officer in accordance with the law. Case-Laws Income Tax Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372870