https://www.taxtmi.com/caselaws?id=411057 The appeal was partly allowed for statistical purposes. The issue regarding the classification of software sales as royalty income was remitted back to the AO for fresh consideration in light of the Supreme Court judgment. The decision to tax the foreign exchange difference was upheld. en-us Mon, 09 Aug 2021 00:00:00 +0530 Tue, 17 Aug 2021 09:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411057 The appeal was partly allowed for statistical purposes. The issue regarding the classification of software sales as royalty income was remitted back to the AO for fresh consideration in light of the Supreme Court judgment. The decision to tax the foreign exchange difference was upheld. Case-Laws Income Tax Mon, 09 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411057