https://www.taxtmi.com/caselaws?id=384508 The Tribunal upheld the orders passed by the CIT(A) and AO, dismissing all appeals filed by the assessee and the revenue. The classification of software payments as royalty under section 9(1)(vi) was confirmed, holding the assessee liable under sections 201(1) and 201(1A) for failure to deduct tax at source. The Tribunal emphasized the importance of following binding precedents and applying correct legal principles, affirming the legality of the authorities' decisions. en-us Fri, 21 Jun 2019 00:00:00 +0530 Fri, 16 Aug 2019 07:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384508 The Tribunal upheld the orders passed by the CIT(A) and AO, dismissing all appeals filed by the assessee and the revenue. The classification of software payments as royalty under section 9(1)(vi) was confirmed, holding the assessee liable under sections 201(1) and 201(1A) for failure to deduct tax at source. The Tribunal emphasized the importance of following binding precedents and applying correct legal principles, affirming the legality of the authorities' decisions. Case-Laws Income Tax Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384508