https://www.taxtmi.com/caselaws?id=389323 The tribunal allowed the assessee's appeals for A.Ys. 2008-09 to 2012-13, determining that the payments did not constitute Fee for Technical Services (FTS). For A.Ys. 2013-14 to 2015-16, the appeals were partially allowed, confirming the characterization of payments as royalty but not as FTS. The revenue's six appeals were all dismissed, upholding the CIT(A)'s rulings on the inapplicability of Section 206AA and the invalidity of orders issued in the name of a non-existent entity. The stay petitions by the assessee were denied as the main appeals were resolved. en-us Thu, 28 Nov 2019 00:00:00 +0530 Thu, 05 Dec 2019 13:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389323 The tribunal allowed the assessee's appeals for A.Ys. 2008-09 to 2012-13, determining that the payments did not constitute Fee for Technical Services (FTS). For A.Ys. 2013-14 to 2015-16, the appeals were partially allowed, confirming the characterization of payments as royalty but not as FTS. The revenue's six appeals were all dismissed, upholding the CIT(A)'s rulings on the inapplicability of Section 206AA and the invalidity of orders issued in the name of a non-existent entity. The stay petitions by the assessee were denied as the main appeals were resolved. Case-Laws Income Tax Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389323