https://www.taxtmi.com/caselaws?id=306382 The Tribunal ruled in favor of the appellant, finding the royalty income received in India not taxable under the Income-tax Act and the India-USA DTAA. The decision was based on the appellant's argument supported by previous tribunal decisions and the specific provisions of the DTAA. The Tribunal emphasized the principle of stare decisis and overturned the Assessing Officer's assessment, deleting the impugned additions and allowing the appellant's appeal. en-us Thu, 28 Jul 2022 00:00:00 +0530 Tue, 24 Jan 2023 21:23:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306382 The Tribunal ruled in favor of the appellant, finding the royalty income received in India not taxable under the Income-tax Act and the India-USA DTAA. The decision was based on the appellant's argument supported by previous tribunal decisions and the specific provisions of the DTAA. The Tribunal emphasized the principle of stare decisis and overturned the Assessing Officer's assessment, deleting the impugned additions and allowing the appellant's appeal. Case-Laws Income Tax Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306382