https://www.taxtmi.com/caselaws?id=761329 Payments for software maintenance were held not to constitute royalty or fees for technical services where earlier ITAT rulings in the assessee's own case had already covered the issue. On that basis, no tax deduction at source liability arose, and the disallowance under section 40(a)(ia) could not be sustained in the absence of any change in facts. The disallowance was deleted. en-us Tue, 05 Nov 2024 00:00:00 +0530 Thu, 07 Nov 2024 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761329 Payments for software maintenance were held not to constitute royalty or fees for technical services where earlier ITAT rulings in the assessee's own case had already covered the issue. On that basis, no tax deduction at source liability arose, and the disallowance under section 40(a)(ia) could not be sustained in the absence of any change in facts. The disallowance was deleted. Case-Laws Income Tax Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761329