https://www.taxtmi.com/caselaws?id=390453 A defect in the copy of a draft assessment order forwarded under section 144C did not invalidate the final assessment order where the final order was duly signed and stamped and the omission in the assessee's copy was merely inadvertent. Subscription revenue from Indian customers was held to be royalty under the India-UK treaty and the Act following earlier co-ordinate bench rulings on identical facts. Once characterised as royalty, the alternative plea for limited taxation by reference to a permanent establishment did not survive. The assessee failed on both the procedural challenge and the substantive taxability challenge, and the appeal was dismissed. en-us Fri, 20 Dec 2019 00:00:00 +0530 Fri, 03 Jan 2020 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390453 A defect in the copy of a draft assessment order forwarded under section 144C did not invalidate the final assessment order where the final order was duly signed and stamped and the omission in the assessee's copy was merely inadvertent. Subscription revenue from Indian customers was held to be royalty under the India-UK treaty and the Act following earlier co-ordinate bench rulings on identical facts. Once characterised as royalty, the alternative plea for limited taxation by reference to a permanent establishment did not survive. The assessee failed on both the procedural challenge and the substantive taxability challenge, and the appeal was dismissed. Case-Laws Income Tax Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390453