Assessee, a UK based company, which is  engaged in providing software development services and sales & marketing support services to its group entities. It had obtained certain receipts from various customers in India which was sale proceeds of off-shelf software and offered same to tax in India as Royalty Income.  During assessment proceedings, assessee claimed that receipts from sale of software had been wrongly offered to tax as income from royalty. The  Assessing Officer assessed same as Royalty Income. CIT(A) affirmed the order of the Assessing Officer. On appeal the Tribunal held that  the assessee could not be prevented from raising a claim that receipts from sale of software were not chargeable to Indian Taxation merely because such income was wrongly offered in ROI and which was not revised. However, since nature and character of sale proceeds qua underlying evidences did not appear to have been verified by Assessing Officer at any stage of proceedings, matter was to be remitted back to file of Assessing Officer for fresh determination.(AY. 2020-21)