Held that whether software maintenance charges received by assessee as royalty / fees for technical services,whether taxable or not divergent views, levy of penalty is not valid (AY. 2013-14)
ACIT v. Faurecia Systems D’echappement. (2022) 98 ITR 124 / 197 ITD 687 / 220 TTJ 396 / 218 DTR 353 (Pune)(Trib.)
S. 271(1)(c) : Penalty-Concealment-Software maintenance-Royalty-Fees for technical services-Divergent views-Levy penalty is not valid. [S. 9(1)(vi), 9(1)(vii)]