https://www.taxtmi.com/caselaws?id=387028 The Tribunal held that no profits from offshore supplies made by the appellant to telecom operators in India were taxable in India. It determined that the appellant lacked a business connection or Permanent Establishment (PE) in India. Additionally, the supply of software was not considered taxable as royalty. Consequently, the Tribunal allowed all appeals by the assessee and dismissed the Revenue's appeal, instructing the Assessing Officer not to charge interest under Section 234B of the Act. en-us Mon, 30 Sep 2019 00:00:00 +0530 Tue, 15 Oct 2019 12:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387028 The Tribunal held that no profits from offshore supplies made by the appellant to telecom operators in India were taxable in India. It determined that the appellant lacked a business connection or Permanent Establishment (PE) in India. Additionally, the supply of software was not considered taxable as royalty. Consequently, the Tribunal allowed all appeals by the assessee and dismissed the Revenue's appeal, instructing the Assessing Officer not to charge interest under Section 234B of the Act. Case-Laws Income Tax Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387028