https://www.taxtmi.com/caselaws?id=377864 The Tribunal allowed the assessee's appeal and dismissed the Revenue's appeal. It held that payments for software and database access were not taxable as royalty, and consultancy fees were not taxable as fees for technical services. As a result, the demands under sections 201(1) and 201(1A) were canceled. The issue of grossing up under section 195A was also dismissed due to the low tax effect. en-us Thu, 28 Feb 2019 00:00:00 +0530 Thu, 04 Apr 2019 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377864 The Tribunal allowed the assessee's appeal and dismissed the Revenue's appeal. It held that payments for software and database access were not taxable as royalty, and consultancy fees were not taxable as fees for technical services. As a result, the demands under sections 201(1) and 201(1A) were canceled. The issue of grossing up under section 195A was also dismissed due to the low tax effect. Case-Laws Income Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377864