https://www.taxtmi.com/caselaws?id=307468 The ITAT Pune allowed the appeal, ruling that receipts from IT Support Services and Management Services were not taxable as Royalty or Fees for Technical Services under the Income-tax Act, 1961, and the DTAA between India and France. The penalty proceedings under Section 270A were deemed inapplicable due to the favorable taxability decision. The judgment was delivered on 1st November 2022. en-us Tue, 01 Nov 2022 00:00:00 +0530 Sat, 15 Apr 2023 00:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307468 The ITAT Pune allowed the appeal, ruling that receipts from IT Support Services and Management Services were not taxable as Royalty or Fees for Technical Services under the Income-tax Act, 1961, and the DTAA between India and France. The penalty proceedings under Section 270A were deemed inapplicable due to the favorable taxability decision. The judgment was delivered on 1st November 2022. Case-Laws Income Tax Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307468