https://www.taxtmi.com/caselaws?id=57396 The Tribunal set aside the Commissioner's order and restored the appeal for a fresh decision, treating the revenue's appeal as allowed for statistical purposes. The Tribunal emphasized the taxability of royalty income under section 9(1) and the appointment of an agent under section 163 for assessing royalties and technical service charges. The decision focused on income accruing to the non-resident in India through the exploitation of assets, leading to the rejection of objections raised by the assessee and the consideration of allowing expenses if income accrued in taxable territories. en-us Thu, 31 May 1984 00:00:00 +0530 Sun, 06 Feb 2011 02:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57396 The Tribunal set aside the Commissioner's order and restored the appeal for a fresh decision, treating the revenue's appeal as allowed for statistical purposes. The Tribunal emphasized the taxability of royalty income under section 9(1) and the appointment of an agent under section 163 for assessing royalties and technical service charges. The decision focused on income accruing to the non-resident in India through the exploitation of assets, leading to the rejection of objections raised by the assessee and the consideration of allowing expenses if income accrued in taxable territories. Case-Laws Income Tax Thu, 31 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57396