https://www.taxtmi.com/caselaws?id=379677 The Tribunal held that the subscription fee received by the assessee was not considered royalty or fees for technical services but rather business income. As there was no Permanent Establishment in India, the income was not taxable in India. The Tribunal ruled in favor of the assessee, deleting the addition made by the Assessing Officer. en-us Mon, 15 Apr 2019 00:00:00 +0530 Tue, 07 May 2019 06:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379677 The Tribunal held that the subscription fee received by the assessee was not considered royalty or fees for technical services but rather business income. As there was no Permanent Establishment in India, the income was not taxable in India. The Tribunal ruled in favor of the assessee, deleting the addition made by the Assessing Officer. Case-Laws Income Tax Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379677