https://www.taxtmi.com/caselaws?id=281814 The Tribunal ruled in favor of SCIL, holding that Section 44B of the Income Tax Act was not applicable to payments made by SCIL for charter hire charges. The Tribunal also determined that the payments made were not to be treated as royalty under Section 9(1)(vi) of the Act. Additionally, the orders passed under Section 201(1) and 201(1A) were deemed invalid due to the non-assessment of payees. As a result, SCIL's appeals were allowed, the Revenue's appeals were dismissed, and the cross objections filed by SCIL were considered infructuous. en-us Fri, 30 May 2014 00:00:00 +0530 Sun, 07 Jul 2019 09:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281814 The Tribunal ruled in favor of SCIL, holding that Section 44B of the Income Tax Act was not applicable to payments made by SCIL for charter hire charges. The Tribunal also determined that the payments made were not to be treated as royalty under Section 9(1)(vi) of the Act. Additionally, the orders passed under Section 201(1) and 201(1A) were deemed invalid due to the non-assessment of payees. As a result, SCIL's appeals were allowed, the Revenue's appeals were dismissed, and the cross objections filed by SCIL were considered infructuous. Case-Laws Income Tax Fri, 30 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281814