https://www.taxtmi.com/caselaws?id=436786 The Tribunal upheld the decision that the license fee paid to Celltick Technologies Limited is not taxable in India under the India-Israel tax treaty. It also ruled that no TDS was required on the remittance to Celltick Israel due to retrospective applicability of the second proviso to section 40(a)(i), dismissing the Revenue's appeals for all assessment years involved. en-us Tue, 18 Apr 2023 00:00:00 +0530 Thu, 20 Apr 2023 10:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436786 The Tribunal upheld the decision that the license fee paid to Celltick Technologies Limited is not taxable in India under the India-Israel tax treaty. It also ruled that no TDS was required on the remittance to Celltick Israel due to retrospective applicability of the second proviso to section 40(a)(i), dismissing the Revenue's appeals for all assessment years involved. Case-Laws Income Tax Tue, 18 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436786