https://www.taxtmi.com/caselaws?id=297646 The ITAT upheld the CIT(A)'s decision in favor of the assessee, dismissing the Revenue's appeal. The case affirmed the application of different tax rates for royalty income based on agreements pre and post 1.6.2005, and the entitlement of the assessee to benefit from both DTAA and Income Tax Act provisions for various income sources. Additionally, the non-resident assessee was not liable for advance tax payment and interest under the IT Act, as income was subject to TDS under section 195. en-us Tue, 20 Oct 2015 00:00:00 +0530 Thu, 16 Sep 2021 09:02:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297646 The ITAT upheld the CIT(A)'s decision in favor of the assessee, dismissing the Revenue's appeal. The case affirmed the application of different tax rates for royalty income based on agreements pre and post 1.6.2005, and the entitlement of the assessee to benefit from both DTAA and Income Tax Act provisions for various income sources. Additionally, the non-resident assessee was not liable for advance tax payment and interest under the IT Act, as income was subject to TDS under section 195. Case-Laws Income Tax Tue, 20 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297646