https://www.taxtmi.com/caselaws?id=795280 Ancillary-service receipts connected with software licensing are discussed under the applicable tax treaty's fees-for-technical-services provisions. The analysis states that the Tribunal's treatment followed an existing precedent on software licence transactions, which had also governed the preceding assessment year and whose review was dismissed. As no distinguishing basis for reconsideration was identified, the notes record that no substantial question of law arose and that the Tribunal's treatment of the receipts stood 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 are discussed under the applicable tax treaty's fees-for-technical-services provisions. The analysis states that the Tribunal's treatment followed an existing precedent on software licence transactions, which had also governed the preceding assessment year and whose review was dismissed. As no distinguishing basis for reconsideration was identified, the notes record that no substantial question of law arose and that the Tribunal's treatment of the receipts stood in favour of the assessee. Case-Laws Income Tax Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795280