https://www.taxtmi.com/caselaws?id=759198 The dominant issue was whether royalty received from non-resident OEMs, which had reported sales from India, accrued or was deemed to accrue in India and was taxable under s. 9(1)(vi)(c) and Article 12(7) of the India-US DTAA. The ITAT held that the additions rested entirely on the assessment order for an earlier AY, but that foundational order had already been reversed by a co-ordinate bench; consequently, the legal basis for invoking deeming provisions for accrual/taxability in India did not survive. The AO was directed to delete the additions made under s. 9(1)(vi)(c), and the assessee's appeal was allowed. en-us Thu, 29 Aug 2024 00:00:00 +0530 Fri, 19 Dec 2025 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759198 The dominant issue was whether royalty received from non-resident OEMs, which had reported sales from India, accrued or was deemed to accrue in India and was taxable under s. 9(1)(vi)(c) and Article 12(7) of the India-US DTAA. The ITAT held that the additions rested entirely on the assessment order for an earlier AY, but that foundational order had already been reversed by a co-ordinate bench; consequently, the legal basis for invoking deeming provisions for accrual/taxability in India did not survive. The AO was directed to delete the additions made under s. 9(1)(vi)(c), and the assessee's appeal was allowed. Case-Laws Income Tax Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759198