https://www.taxtmi.com/caselaws?id=309647 The Tribunal partly allowed the appeal filed by the assessee concerning the taxability of income from the sale of software under the India-Netherlands Double Taxation Avoidance Agreement for the assessment year 2017-18. The Tribunal relied on previous favorable decisions for the assessee in similar cases, directing the Assessing Officer to reconsider the matter in light of higher court judgments. As the facts were identical to a previously accepted assessment, no additions were deemed necessary, leading to the Tribunal's decision in favor of the assessee and remanding consequential grounds for further consideration by the AO. en-us Mon, 11 Jul 2022 00:00:00 +0530 Thu, 14 Sep 2023 21:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309647 The Tribunal partly allowed the appeal filed by the assessee concerning the taxability of income from the sale of software under the India-Netherlands Double Taxation Avoidance Agreement for the assessment year 2017-18. The Tribunal relied on previous favorable decisions for the assessee in similar cases, directing the Assessing Officer to reconsider the matter in light of higher court judgments. As the facts were identical to a previously accepted assessment, no additions were deemed necessary, leading to the Tribunal's decision in favor of the assessee and remanding consequential grounds for further consideration by the AO. Case-Laws Income Tax Mon, 11 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309647