2015 (8) TMI 457

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..... Bali, Deputy Commissioner and Ms. Anusha Khurana, Additional Commissioner for the Department. RULING 1. Heard Shri Piyush Kaushik on behalf of the applicant and Shri Kanv Bali and Ms. Anusha Khurana on behalf of the Revenue. We have perused the application. The applicant raises a question about the taxability of the income generated by fees for technical services (FTS). The applicant also .....

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..... d some income on account of royalty and as also interest income. It is then pointed out that the tax has been charged on the royalty as well as the interest income. According to the Department, therefore, in not claiming any question pertaining to the income on royalty and the interest income, the applicant had as a matter of fact tried to avoid the payment of Income-tax. 3. We examined the appli .....

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