https://www.taxtmi.com/caselaws?id=421395 The appeal was partly allowed for statistical purposes, with the Tribunal ruling in favor of the appellant on most grounds. The software license fees, software maintenance fees, consulting service fees, training fees, and other service fees were held not taxable under the India-Netherlands Double Taxation Avoidance Agreement. The issue of short credit of Tax Deducted at Source was remanded for verification, while the initiation of penalty proceedings was dismissed. en-us Tue, 29 Mar 2022 00:00:00 +0530 Thu, 21 Apr 2022 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421395 The appeal was partly allowed for statistical purposes, with the Tribunal ruling in favor of the appellant on most grounds. The software license fees, software maintenance fees, consulting service fees, training fees, and other service fees were held not taxable under the India-Netherlands Double Taxation Avoidance Agreement. The issue of short credit of Tax Deducted at Source was remanded for verification, while the initiation of penalty proceedings was dismissed. Case-Laws Income Tax Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421395