https://www.taxtmi.com/caselaws?id=772700 INCOME TAX TRIBUNAL RULINGThe SC dismissed revenue's appeals on two key tax issues. First, payments for internet and bandwidth services do not constitute royalty, thus not attracting TDS under section 195. Second, CSR donations qualifying under section 80G are deductible, overriding explanation 2 to section 37(1). The Tribunal upheld the Commissioner of Income-tax (Appeals) orders, rejecting revenue's disallowance of expenses and donations. en-us Mon, 09 Jun 2025 00:00:00 +0530 Thu, 12 Mar 2026 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772700 INCOME TAX TRIBUNAL RULINGThe SC dismissed revenue's appeals on two key tax issues. First, payments for internet and bandwidth services do not constitute royalty, thus not attracting TDS under section 195. Second, CSR donations qualifying under section 80G are deductible, overriding explanation 2 to section 37(1). The Tribunal upheld the Commissioner of Income-tax (Appeals) orders, rejecting revenue's disallowance of expenses and donations. Case-Laws Income Tax Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772700