https://www.taxtmi.com/caselaws?id=750699 The Tribunal concluded that payments received by the assessee from VSL were not classified as Royalty or Fees for Technical Services under section 9 of the Income Tax Act and the applicable DTAA. Consequently, these payments were not taxable in India. The CIT(A)'s decision to favor the assessee and eliminate the additions made by the AO was upheld. The Department's appeals were dismissed, rendering the assessee's cross-objections moot. No separate judgment was issued in this case. en-us Thu, 01 Feb 2024 00:00:00 +0530 Wed, 27 Mar 2024 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750699 The Tribunal concluded that payments received by the assessee from VSL were not classified as Royalty or Fees for Technical Services under section 9 of the Income Tax Act and the applicable DTAA. Consequently, these payments were not taxable in India. The CIT(A)'s decision to favor the assessee and eliminate the additions made by the AO was upheld. The Department's appeals were dismissed, rendering the assessee's cross-objections moot. No separate judgment was issued in this case. Case-Laws Income Tax Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750699