https://www.taxtmi.com/caselaws?id=432411 The Tribunal allowed the assessee's appeal regarding the taxability of unearned revenue, upholding the consistent revenue recognition method under AS-9. The Tribunal also dismissed the revenue's appeal on payments to its AE for subscription services, confirming they did not constitute "royalty." The issues of interest levy, education cess, and reopening under section 147 were dismissed as either not pressed or consequential. en-us Thu, 28 Jul 2022 00:00:00 +0530 Wed, 04 Jan 2023 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432411 The Tribunal allowed the assessee's appeal regarding the taxability of unearned revenue, upholding the consistent revenue recognition method under AS-9. The Tribunal also dismissed the revenue's appeal on payments to its AE for subscription services, confirming they did not constitute "royalty." The issues of interest levy, education cess, and reopening under section 147 were dismissed as either not pressed or consequential. Case-Laws Income Tax Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432411