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4. Taxability of Roaming Services and Virtual Private Network ('VPN') as Royalty 4.1. On the facts, and in the circumstances of the case, and in law, the learned CIT(A) has erred in not separately adjudicating Roaming and VPN services without appreciating that the nature of Roaming and VPN services are different from Voice Interconnect charges.

4.2. On the facts, and in the circumstances of the case, and in law, the learned CIT(A) has erred in upholding the action of learned AO in treating the payments received by the Appellant for provision of Roaming and VPN Services as royalty under section 9(1)(vi) of the Act.

4.3. On the facts, and in the circumstances of the case, and in law, the learned CIT(A) has erred in upholding the action of learned AO in treating the payments received by the Appellant for IT(IT)A No.337/Bang/2023 provision of Roaming and VPN Services as royalty under India- Austria Tax Treaty.

4.4. On the facts, and in the circumstances of the case, and in law, the learned CIT(A) and the learned AO have erred in treating the Roaming and VPN Services as taxable in India.

4.5. On the facts, and in the circumstances of the case, and in law, the learned CIT(A) has failed to appreciate that the learned AO has treated the Roaming and VPN as royalty by applying an incorrect tax treaty, i.e. India Singapore tax treaty. The learned CIT(A) has further erred in not specifically adjudicating the ground and treating the re-assessment order to this extent as invalid.

5. Levy of interest under section 234A of the Act 5.1. On the facts, and in the circumstances of the case, and in law, the learned CIT(A) has erred in upholding the action of the learned AO in levying interest under section 234A of the Act. 5.2. On the facts, and in the circumstances of the case, and in law, the learned CIT(A) has erred in upholding the action of learned AO in levying interest under section 234A of the Act for a period beyond two years where it is not possible for the appellant to file a valid return after the period of limitation as envisaged under section 139 of the Act.