https://www.taxtmi.com/caselaws?id=752907 Bandwidth charges for data transmission services were held not to constitute royalty under section 9(1)(vi) of the Income-tax Act or Article 12(3) of the India-Singapore DTAA, because the facts were materially identical to earlier years and the Tribunal followed its consistent view in the assessee's favour. The assessee's claim for TDS credit on tax deducted from interest on income-tax refund was directed to be verified by the assessing authority, with credit to be granted if the deduction was reflected and relatable to the taxed income. The bandwidth addition therefore did not survive, and the TDS credit claim was allowed subject to verification. en-us Fri, 17 May 2024 00:00:00 +0530 Mon, 20 May 2024 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752907 Bandwidth charges for data transmission services were held not to constitute royalty under section 9(1)(vi) of the Income-tax Act or Article 12(3) of the India-Singapore DTAA, because the facts were materially identical to earlier years and the Tribunal followed its consistent view in the assessee's favour. The assessee's claim for TDS credit on tax deducted from interest on income-tax refund was directed to be verified by the assessing authority, with credit to be granted if the deduction was reflected and relatable to the taxed income. The bandwidth addition therefore did not survive, and the TDS credit claim was allowed subject to verification. Case-Laws Income Tax Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752907