https://www.taxtmi.com/caselaws?id=435921 The Tribunal allowed the appeal in favor of the appellant, ruling that income from software sales and associated support services should not be treated as royalty or fees for technical services. The AO's order was set aside, and the addition made to the appellant's income was deleted based on legal principles and precedents cited, including a Supreme Court judgment clarifying the tax treatment of such transactions. en-us Mon, 13 Mar 2023 00:00:00 +0530 Wed, 29 Mar 2023 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435921 The Tribunal allowed the appeal in favor of the appellant, ruling that income from software sales and associated support services should not be treated as royalty or fees for technical services. The AO's order was set aside, and the addition made to the appellant's income was deleted based on legal principles and precedents cited, including a Supreme Court judgment clarifying the tax treatment of such transactions. Case-Laws Income Tax Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435921