https://www.taxtmi.com/caselaws?id=764318 Receipts from software-related implementation, maintenance, enhancement, consultancy and training services were held not taxable as fees for technical services under Article 13(4)(c) of the India-UK DTAA because the Revenue failed to establish that the make available condition was satisfied; the ancillary services were treated as connected with the use of software, and the addition was deleted. The challenge to initiation of penalty proceedings under section 274 read with section 270A was treated as premature and dismissed. Claims for proper TDS credit, interest under section 244A, and correction of refund adjustment were restored to the Assessing Officer for verification and consequential action. en-us Fri, 03 Jan 2025 00:00:00 +0530 Tue, 07 Jan 2025 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764318 Receipts from software-related implementation, maintenance, enhancement, consultancy and training services were held not taxable as fees for technical services under Article 13(4)(c) of the India-UK DTAA because the Revenue failed to establish that the make available condition was satisfied; the ancillary services were treated as connected with the use of software, and the addition was deleted. The challenge to initiation of penalty proceedings under section 274 read with section 270A was treated as premature and dismissed. Claims for proper TDS credit, interest under section 244A, and correction of refund adjustment were restored to the Assessing Officer for verification and consequential action. Case-Laws Income Tax Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764318