https://www.taxtmi.com/caselaws?id=396971 The tribunal allowed the appeal, determining that revenue from the sale of hardware equipment and supply of CAS and Middleware products did not qualify as 'Royalty' under the DTAA. The tribunal dismissed issues regarding income addition due to form disparities, interest levies, and penalty proceedings as either academic, consequential, or premature. The decision was rendered on 06th July 2020. en-us Mon, 06 Jul 2020 00:00:00 +0530 Tue, 28 Jul 2020 14:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396971 The tribunal allowed the appeal, determining that revenue from the sale of hardware equipment and supply of CAS and Middleware products did not qualify as 'Royalty' under the DTAA. The tribunal dismissed issues regarding income addition due to form disparities, interest levies, and penalty proceedings as either academic, consequential, or premature. The decision was rendered on 06th July 2020. Case-Laws Income Tax Mon, 06 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396971