https://www.taxtmi.com/caselaws?id=282591 The tribunal upheld the order of CIT (A) regarding the jurisdiction of the Assessing Officer and the treatment of payments for software licenses as royalty payments under sec. 9(1)(iv), citing precedents favoring the revenue. The tribunal ruled in favor of the appellant on the calculation of tax and interest, finding no liability for tax deduction at source. The tribunal dismissed the appeal, emphasizing the inapplicability of certain case laws and judicial precedents cited by the appellant, ultimately following the judgment in favor of the revenue. en-us Fri, 13 Oct 2017 00:00:00 +0530 Wed, 14 Aug 2019 06:53:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282591 The tribunal upheld the order of CIT (A) regarding the jurisdiction of the Assessing Officer and the treatment of payments for software licenses as royalty payments under sec. 9(1)(iv), citing precedents favoring the revenue. The tribunal ruled in favor of the appellant on the calculation of tax and interest, finding no liability for tax deduction at source. The tribunal dismissed the appeal, emphasizing the inapplicability of certain case laws and judicial precedents cited by the appellant, ultimately following the judgment in favor of the revenue. Case-Laws Income Tax Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282591