https://www.taxtmi.com/caselaws?id=306699 The Tribunal allowed the appeals for statistical purposes, remanding several issues back to the AO for de novo verification, emphasizing the need to consider treaty benefits and the nature of payments made. The Tribunal directed the AO to delete the disallowance of software payment and provision for advertisement charges, while upholding the disallowance of subsidiary establishment expenses. en-us Fri, 29 Apr 2022 00:00:00 +0530 Sun, 19 Feb 2023 02:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306699 The Tribunal allowed the appeals for statistical purposes, remanding several issues back to the AO for de novo verification, emphasizing the need to consider treaty benefits and the nature of payments made. The Tribunal directed the AO to delete the disallowance of software payment and provision for advertisement charges, while upholding the disallowance of subsidiary establishment expenses. Case-Laws Income Tax Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306699