https://www.taxtmi.com/caselaws?id=432747 A withholding-tax certificate request under Section 197 concerning software licence remittances must be reconsidered where the taxability of the receipts depends on their character under the DTAA and the existence of a permanent establishment in India. The Delhi High Court noted the Dispute Resolution Panel's view that such receipts were business income not taxable in India absent a permanent establishment, and also relied on the Supreme Court's ruling in Engineering Analysis Centre of Excellence Private Limited as relevant to the receipts' nature. The impugned rejection was set aside and the matter remitted for fresh decision in light of those binding considerations. en-us Mon, 09 Jan 2023 00:00:00 +0530 Tue, 10 Feb 2026 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432747 A withholding-tax certificate request under Section 197 concerning software licence remittances must be reconsidered where the taxability of the receipts depends on their character under the DTAA and the existence of a permanent establishment in India. The Delhi High Court noted the Dispute Resolution Panel's view that such receipts were business income not taxable in India absent a permanent establishment, and also relied on the Supreme Court's ruling in Engineering Analysis Centre of Excellence Private Limited as relevant to the receipts' nature. The impugned rejection was set aside and the matter remitted for fresh decision in light of those binding considerations. Case-Laws Income Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432747