https://www.taxtmi.com/caselaws?id=387393 The Tribunal allowed the appeals for all assessment years, holding that IPLC charges, income from sale of shrink-wrapped software, support and maintenance fees, and service fees were not taxable in India under the India-US tax treaty. The Tribunal directed the AO to recompute interest under section 234B in accordance with the law. The issue of penalty proceedings under section 271(1)(c) was not specifically addressed but would likely be impacted by the favorable decisions on primary grounds. en-us Fri, 30 Aug 2019 00:00:00 +0530 Wed, 23 Oct 2019 07:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387393 The Tribunal allowed the appeals for all assessment years, holding that IPLC charges, income from sale of shrink-wrapped software, support and maintenance fees, and service fees were not taxable in India under the India-US tax treaty. The Tribunal directed the AO to recompute interest under section 234B in accordance with the law. The issue of penalty proceedings under section 271(1)(c) was not specifically addressed but would likely be impacted by the favorable decisions on primary grounds. Case-Laws Income Tax Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387393