ITAT remanded matter to examine whether payment made for acquiring software licence was royalty

IT/ILT: Where assessee, engaged in business of software development paid annual maintenance charges to various Non-Resident companies which was regarded as fee for technical services taxable in India, in view of fact that revenue authorities did not go into question whether non-resident companies made available any technical knowledge to assessee through AMCs, impugned order was to be set aside and, matter was to be remanded back for disposal afresh

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