https://www.taxtmi.com/caselaws?id=420171 Permanent establishment and business connection must be determined on the facts of each relevant assessment year, and a finding cannot be carried forward mechanically from earlier years; where specific objections such as expatriate presence or office use are raised, they require year-wise fact-finding, so the matter was remanded for reconsideration. Receipts from supply of software were not taxable as royalty under the Income-tax Act and the India-USA DTAA, because the Supreme Court in Engineering Analysis held that consideration for resale or use of computer software without transfer of copyright does not constitute royalty; the software royalty addition was deleted. en-us Mon, 07 Mar 2022 00:00:00 +0530 Tue, 29 Mar 2022 08:34:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420171 Permanent establishment and business connection must be determined on the facts of each relevant assessment year, and a finding cannot be carried forward mechanically from earlier years; where specific objections such as expatriate presence or office use are raised, they require year-wise fact-finding, so the matter was remanded for reconsideration. Receipts from supply of software were not taxable as royalty under the Income-tax Act and the India-USA DTAA, because the Supreme Court in Engineering Analysis held that consideration for resale or use of computer software without transfer of copyright does not constitute royalty; the software royalty addition was deleted. Case-Laws Income Tax Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420171