https://www.taxtmi.com/caselaws?id=793168 Receipts from automated data-processing services were treated as not taxable as royalty or fees for technical services because the services were provided as a standard facility, without transfer of technology, process, or a right to use equipment, and the factual position matched earlier years in the assessee's own case. The ruling therefore followed the consistent prior view in favour of the assessee on taxability. The levy of interest under section 234D was not finally decided and was remanded to the Assessing Officer for fresh examination in accordance with law. en-us Fri, 05 Jun 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793168 Receipts from automated data-processing services were treated as not taxable as royalty or fees for technical services because the services were provided as a standard facility, without transfer of technology, process, or a right to use equipment, and the factual position matched earlier years in the assessee's own case. The ruling therefore followed the consistent prior view in favour of the assessee on taxability. The levy of interest under section 234D was not finally decided and was remanded to the Assessing Officer for fresh examination in accordance with law. Case-Laws Income Tax Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793168