https://www.taxtmi.com/caselaws?id=795280 Ancillary-service receipts connected with software licensing were assessed under the applicable tax treaty by applying precedent governing software licence transactions. The same issue for the preceding assessment year had been resolved under that precedent, and dismissal of its review left no distinguishing basis for reconsideration. No substantial question of law arose from the Tribunal's treatment of the receipts, which was sustained in favour of the assessee. en-us Thu, 02 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795280 Ancillary-service receipts connected with software licensing were assessed under the applicable tax treaty by applying precedent governing software licence transactions. The same issue for the preceding assessment year had been resolved under that precedent, and dismissal of its review left no distinguishing basis for reconsideration. No substantial question of law arose from the Tribunal's treatment of the receipts, which was sustained in favour of the assessee. Case-Laws Income Tax Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795280