https://www.taxtmi.com/caselaws?id=412832 The ITAT ruled in favor of the assessee, holding that the license fee for HR software and payments for ongoing support services did not constitute royalty under the India-Netherlands tax treaty. The tribunal rejected the AO and CIT(A)'s interpretation, citing the Supreme Court's decision in a similar case. Consequently, the interest levied under section 201(1A) for failure to deduct tax at source was set aside. en-us Fri, 24 Sep 2021 00:00:00 +0530 Mon, 27 Sep 2021 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412832 The ITAT ruled in favor of the assessee, holding that the license fee for HR software and payments for ongoing support services did not constitute royalty under the India-Netherlands tax treaty. The tribunal rejected the AO and CIT(A)'s interpretation, citing the Supreme Court's decision in a similar case. Consequently, the interest levied under section 201(1A) for failure to deduct tax at source was set aside. Case-Laws Income Tax Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412832