https://www.taxtmi.com/caselaws?id=399957 The Tribunal ruled in favor of the assessee, holding that the payments made to M/s Gartner Group did not constitute royalty. The Tribunal also determined that the assessee was not liable to deduct tax at source on these payments prior to the clarification by the High Court on October 15, 2011. The Tribunal directed the Assessing Officer to delete the demands raised under Sections 201(1) and 201(1A) of the Income-tax Act for the payments made before the High Court's clarification, emphasizing that the assessee's genuine belief, based on previous Tribunal decisions, justified non-deduction of tax at source. en-us Thu, 15 Oct 2020 00:00:00 +0530 Fri, 23 Oct 2020 15:53:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399957 The Tribunal ruled in favor of the assessee, holding that the payments made to M/s Gartner Group did not constitute royalty. The Tribunal also determined that the assessee was not liable to deduct tax at source on these payments prior to the clarification by the High Court on October 15, 2011. The Tribunal directed the Assessing Officer to delete the demands raised under Sections 201(1) and 201(1A) of the Income-tax Act for the payments made before the High Court's clarification, emphasizing that the assessee's genuine belief, based on previous Tribunal decisions, justified non-deduction of tax at source. Case-Laws Income Tax Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399957