https://www.taxtmi.com/caselaws?id=792256 Royalty expenditure and subcontract-related additions were remanded for fresh adjudication because material factual disputes remained unresolved on the contract terms, the accounting of receipts, the genuineness and effect of the joint venture agreement, and the evidence of work execution and TDS compliance. The ITAT held that these issues required de novo verification by the Assessing Officer after giving the assessee an opportunity of hearing. The connected penalty issue was left open to follow the outcome of the fresh assessment, if necessary. en-us Wed, 29 Apr 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792256 Royalty expenditure and subcontract-related additions were remanded for fresh adjudication because material factual disputes remained unresolved on the contract terms, the accounting of receipts, the genuineness and effect of the joint venture agreement, and the evidence of work execution and TDS compliance. The ITAT held that these issues required de novo verification by the Assessing Officer after giving the assessee an opportunity of hearing. The connected penalty issue was left open to follow the outcome of the fresh assessment, if necessary. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792256