https://www.taxtmi.com/caselaws?id=436446 The appellate tribunal partially allowed the appeal, dismissing certain grounds not pressed by the appellant. It concluded that the receipts from providing IT Support Services and Management Services were neither taxable as Royalty nor Fees from Technical Services, aligning with previous rulings in the appellant's favor. The tribunal also deemed the penalty proceedings premature and allowed the grounds related to taxability in favor of the appellant. en-us Mon, 10 Apr 2023 00:00:00 +0530 Wed, 12 Apr 2023 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436446 The appellate tribunal partially allowed the appeal, dismissing certain grounds not pressed by the appellant. It concluded that the receipts from providing IT Support Services and Management Services were neither taxable as Royalty nor Fees from Technical Services, aligning with previous rulings in the appellant's favor. The tribunal also deemed the penalty proceedings premature and allowed the grounds related to taxability in favor of the appellant. Case-Laws Income Tax Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436446