https://www.taxtmi.com/caselaws?id=436078 The Tribunal directed the tax authority to tax the receipts under section 44BB, not as royalty, for a non-resident corporate entity incorporated in Singapore. The Tribunal also instructed the assessee to provide documents for reconciliation of revenue amounts and granted directions for verifying and allowing TDS credit. The appeal was partly allowed, with the interest levy issues deemed consequential and dismissed as premature. en-us Fri, 31 Mar 2023 00:00:00 +0530 Mon, 18 Sep 2023 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436078 The Tribunal directed the tax authority to tax the receipts under section 44BB, not as royalty, for a non-resident corporate entity incorporated in Singapore. The Tribunal also instructed the assessee to provide documents for reconciliation of revenue amounts and granted directions for verifying and allowing TDS credit. The appeal was partly allowed, with the interest levy issues deemed consequential and dismissed as premature. Case-Laws Income Tax Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436078