https://www.taxtmi.com/caselaws?id=470142 Software-sale receipts and connected ancillary support-service receipts are described as not taxable as royalty or fees for technical services where the factual matrix remained unchanged from an earlier assessment year. The analysis notes that the earlier-year position had already resolved the same issue consistently with the principle in Engineering Analysis Centre for Excellence Private Limited, leaving no basis for a different treatment in the relevant year. The stated conclusion is that these receipts are not assessable as royalty or fees for technical services. en-us Wed, 08 Oct 2025 00:00:00 +0530 Thu, 16 Jul 2026 19:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470142 Software-sale receipts and connected ancillary support-service receipts are described as not taxable as royalty or fees for technical services where the factual matrix remained unchanged from an earlier assessment year. The analysis notes that the earlier-year position had already resolved the same issue consistently with the principle in Engineering Analysis Centre for Excellence Private Limited, leaving no basis for a different treatment in the relevant year. The stated conclusion is that these receipts are not assessable as royalty or fees for technical services. Case-Laws Income Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470142