https://www.taxtmi.com/caselaws?id=280436 The Tribunal upheld the CIT(A)'s decision that receipts from non-PSC partners for equipment rental are taxable under section 44BB, not as royalty under section 9(1)(vi) or under section 44DA. Additionally, the Tribunal held that interest under section 234B is not chargeable for non-residents subject to tax deduction at source under section 195. The appeal by the Revenue was dismissed, affirming the CIT(A)'s decision. en-us Tue, 31 Oct 2017 00:00:00 +0530 Sun, 05 May 2019 08:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280436 The Tribunal upheld the CIT(A)'s decision that receipts from non-PSC partners for equipment rental are taxable under section 44BB, not as royalty under section 9(1)(vi) or under section 44DA. Additionally, the Tribunal held that interest under section 234B is not chargeable for non-residents subject to tax deduction at source under section 195. The appeal by the Revenue was dismissed, affirming the CIT(A)'s decision. Case-Laws Income Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280436