https://www.taxtmi.com/caselaws?id=307419 The Tribunal ruled that income from Information Technology Support Services and Management Services was not classified as royalty or Fees for Technical Services, based on the nature of services provided. Ground No. 3 was remitted to the Assessing Officer for proper determination, while Ground No. 4 was dismissed as not pressed. Penalty proceedings were considered consequential. The appeal was allowed on Grounds No. 1 and 2, with the order pronounced on June 9, 2022. en-us Thu, 09 Jun 2022 00:00:00 +0530 Wed, 12 Apr 2023 21:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307419 The Tribunal ruled that income from Information Technology Support Services and Management Services was not classified as royalty or Fees for Technical Services, based on the nature of services provided. Ground No. 3 was remitted to the Assessing Officer for proper determination, while Ground No. 4 was dismissed as not pressed. Penalty proceedings were considered consequential. The appeal was allowed on Grounds No. 1 and 2, with the order pronounced on June 9, 2022. Case-Laws Income Tax Thu, 09 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307419