Assessing Officer Overruled for Misclassifying Software License Royalties and Support Fees as Technical Services Income u/s 144C.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Assessment u/s 144C - Royalty receipt - income from distribution of software licenses and providing support services - AO has not followed the directions of the DRP and the directions of the Ld. DRP are very clear and AO has not bothered to atleast classify the income earned by the assessee under the head FTS as per the directions of the Ld. DRP and royalty. - Additions deleted - AT....