https://www.taxtmi.com/caselaws?id=424720 The appeals in ITA No. 1134/Del/2017 and ITA No. 7528/Del/2017 were partly allowed. The grounds related to the taxability of software revenue and cloud services were decided in favor of the appellant. However, the grounds related to the transfer of TDS credit, levy of interest under section 234B, and initiation of penalty proceedings under section 271(1)(c) were dismissed as they were either consequential or had become in-fructuous. en-us Tue, 05 Jul 2022 00:00:00 +0530 Thu, 07 Jul 2022 09:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424720 The appeals in ITA No. 1134/Del/2017 and ITA No. 7528/Del/2017 were partly allowed. The grounds related to the taxability of software revenue and cloud services were decided in favor of the appellant. However, the grounds related to the transfer of TDS credit, levy of interest under section 234B, and initiation of penalty proceedings under section 271(1)(c) were dismissed as they were either consequential or had become in-fructuous. Case-Laws Income Tax Tue, 05 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424720