https://www.taxtmi.com/caselaws?id=387681 The Revenue's appeal was dismissed due to low tax effect falling below the threshold set by CBDT Circular No. 17/2019. The assessee's appeals for the mentioned assessment years were partly allowed, with favorable rulings on the classification of repairs and maintenance expenditure as revenue, and the taxability of unutilized license amounts under the Served from India Scheme. The ground concerning interest under section 220(2) was dismissed. en-us Thu, 17 Oct 2019 00:00:00 +0530 Tue, 29 Oct 2019 19:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387681 The Revenue's appeal was dismissed due to low tax effect falling below the threshold set by CBDT Circular No. 17/2019. The assessee's appeals for the mentioned assessment years were partly allowed, with favorable rulings on the classification of repairs and maintenance expenditure as revenue, and the taxability of unutilized license amounts under the Served from India Scheme. The ground concerning interest under section 220(2) was dismissed. Case-Laws Income Tax Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387681