https://www.taxtmi.com/caselaws?id=780254 ITAT, Mumbai (AT) deleted the assessing officer's addition of network fees, holding that such receipts are not taxable in India as fees for technical services or royalty under the Act or the India-Netherlands DTAA. Relying on a co-ordinate bench decision in the assessee's own case for prior years and finding no change in facts or law, the tribunal found the addition unsustainable and allowed grounds 1 and 2 of the appeal, directing deletion of the impugned tax adjustment. en-us Mon, 29 Sep 2025 00:00:00 +0530 Mon, 27 Oct 2025 09:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780254 ITAT, Mumbai (AT) deleted the assessing officer's addition of network fees, holding that such receipts are not taxable in India as fees for technical services or royalty under the Act or the India-Netherlands DTAA. Relying on a co-ordinate bench decision in the assessee's own case for prior years and finding no change in facts or law, the tribunal found the addition unsustainable and allowed grounds 1 and 2 of the appeal, directing deletion of the impugned tax adjustment. Case-Laws Income Tax Mon, 29 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780254