https://www.taxtmi.com/caselaws?id=769734 ITAT Mumbai held that BSS rendered by assessee arising from same CCA as SIMPL case cannot be treated as FTS, following binding precedent from Bombay HC. Addition towards BSS deleted. Software maintenance charges received cannot be treated as royalty under India-UK DTAA, relying on Supreme Court precedent in Engineering Analysis Centre case. Addition unsustainable. AO directed to examine Form 16A for proper TDS credit and recalculate interest under section 234A, correcting erroneous 14-month calculation instead of 12 months. en-us Tue, 07 Jan 2025 00:00:00 +0530 Thu, 01 May 2025 08:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769734 ITAT Mumbai held that BSS rendered by assessee arising from same CCA as SIMPL case cannot be treated as FTS, following binding precedent from Bombay HC. Addition towards BSS deleted. Software maintenance charges received cannot be treated as royalty under India-UK DTAA, relying on Supreme Court precedent in Engineering Analysis Centre case. Addition unsustainable. AO directed to examine Form 16A for proper TDS credit and recalculate interest under section 234A, correcting erroneous 14-month calculation instead of 12 months. Case-Laws Income Tax Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769734