https://www.taxtmi.com/caselaws?id=306191 The Tribunal ruled in favor of the appellant on all issues, concluding that the income received cannot be taxed as royalties in India. The Tribunal referred to consistent views from previous judgments and High Court decisions, allowing the appeal. The appellant successfully contested the tax liability assessment, classification of receipts as royalties, taxability of revenues from non-resident customers, categorization and taxation of revenues from non-resident customers, levying of interest under Section 234B, and initiation of penalty proceedings under section 271(1)(c) of the Act. en-us Thu, 20 Jun 2019 00:00:00 +0530 Mon, 16 Jan 2023 20:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306191 The Tribunal ruled in favor of the appellant on all issues, concluding that the income received cannot be taxed as royalties in India. The Tribunal referred to consistent views from previous judgments and High Court decisions, allowing the appeal. The appellant successfully contested the tax liability assessment, classification of receipts as royalties, taxability of revenues from non-resident customers, categorization and taxation of revenues from non-resident customers, levying of interest under Section 234B, and initiation of penalty proceedings under section 271(1)(c) of the Act. Case-Laws Income Tax Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306191