https://www.taxtmi.com/caselaws?id=306284 Where the assessee's receipts raised the same taxability question already decided in its own earlier year and covered by binding jurisdictional High Court precedent, the Tribunal followed the coordinate bench and High Court rulings and held that the income was not chargeable to tax in India, including as royalties under the Act and the India-USA DTAA. The appeal was allowed and the assessment was set aside to the extent inconsistent with that finding. en-us Mon, 13 Dec 2021 00:00:00 +0530 Fri, 20 Jan 2023 07:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306284 Where the assessee's receipts raised the same taxability question already decided in its own earlier year and covered by binding jurisdictional High Court precedent, the Tribunal followed the coordinate bench and High Court rulings and held that the income was not chargeable to tax in India, including as royalties under the Act and the India-USA DTAA. The appeal was allowed and the assessment was set aside to the extent inconsistent with that finding. Case-Laws Income Tax Mon, 13 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306284