https://www.taxtmi.com/caselaws?id=797174 TDS on payments to non-residents was considered where the ITAT found that payments to three non-resident companies were not royalty under the applicable DTAA. The High Court dismissed the Revenue's appeal but allowed the Revenue to seek review or restoration if its review petition concerning Engineering Analysis Centre of Excellence succeeds before the Supreme Court. The Supreme Court disposed of the petition and related pending applications. en-us Wed, 12 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797174 TDS on payments to non-residents was considered where the ITAT found that payments to three non-resident companies were not royalty under the applicable DTAA. The High Court dismissed the Revenue's appeal but allowed the Revenue to seek review or restoration if its review petition concerning Engineering Analysis Centre of Excellence succeeds before the Supreme Court. The Supreme Court disposed of the petition and related pending applications. Case-Laws Income Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797174