https://www.taxtmi.com/caselaws?id=441051 The Tribunal ruled in favor of the assessee regarding the taxability of receipts as royalty income, fee for technical services, attribution of business profits to a permanent establishment, receipts from internet bandwidth charges, and reimbursement of license fee. The Tribunal held that the receipts did not constitute royalty income or fee for technical services and that the assessee did not have a permanent establishment in India. Additionally, it was determined that the receipts from internet bandwidth charges and reimbursement of license fee were not taxable. The Tribunal allowed the appeals partly, directing the deletion of various additions made by the Assessing Officer. en-us Fri, 14 Jul 2023 00:00:00 +0530 Fri, 28 Jul 2023 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441051 The Tribunal ruled in favor of the assessee regarding the taxability of receipts as royalty income, fee for technical services, attribution of business profits to a permanent establishment, receipts from internet bandwidth charges, and reimbursement of license fee. The Tribunal held that the receipts did not constitute royalty income or fee for technical services and that the assessee did not have a permanent establishment in India. Additionally, it was determined that the receipts from internet bandwidth charges and reimbursement of license fee were not taxable. The Tribunal allowed the appeals partly, directing the deletion of various additions made by the Assessing Officer. Case-Laws Income Tax Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441051