https://www.taxtmi.com/caselaws?id=424721 The tribunal partly allowed the appeals for the assessment years 2013-14, 2014-15, and 2015-16. It upheld the appellant's arguments that revenue from the sale of software and cloud services should not be classified as royalty income. The issues regarding TDS credit transfer, surcharge, and education cess were rendered moot by relief granted by the authorities. The grounds concerning interest levied under sections 234B and 234C, as well as penalty proceedings, were dismissed as they were deemed consequential. en-us Tue, 05 Jul 2022 00:00:00 +0530 Fri, 09 Sep 2022 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424721 The tribunal partly allowed the appeals for the assessment years 2013-14, 2014-15, and 2015-16. It upheld the appellant's arguments that revenue from the sale of software and cloud services should not be classified as royalty income. The issues regarding TDS credit transfer, surcharge, and education cess were rendered moot by relief granted by the authorities. The grounds concerning interest levied under sections 234B and 234C, as well as penalty proceedings, were dismissed as they were deemed consequential. Case-Laws Income Tax Tue, 05 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424721