https://www.taxtmi.com/caselaws?id=303972 The Tribunal allowed the appeal filed by the assessee for the assessment year 2016-2017, setting aside the findings of the AO. The Tribunal held that payments for access to copyrighted software did not constitute 'royalty' under the India-Netherlands DTAA. Additionally, payments for IT support services were not considered 'Fees for Technical Services' under the Act and DTAA. Grounds not specifically addressed were deemed general or consequential and did not require adjudication. en-us Fri, 06 Mar 2020 00:00:00 +0530 Tue, 30 Aug 2022 08:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303972 The Tribunal allowed the appeal filed by the assessee for the assessment year 2016-2017, setting aside the findings of the AO. The Tribunal held that payments for access to copyrighted software did not constitute 'royalty' under the India-Netherlands DTAA. Additionally, payments for IT support services were not considered 'Fees for Technical Services' under the Act and DTAA. Grounds not specifically addressed were deemed general or consequential and did not require adjudication. Case-Laws Income Tax Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303972