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ITAT, Pune: Income from Sale of Software License Not ‘Royalty’ Under Indo-US DTAA - (17 Jun 2021)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Pune has held that the income from the sale of software license cannot be treated as “royalty” for the purpose of the Income Tax Act, 1961.

Tags : INCOME TAX APPELLATE TRIBUNAL   INCOME FROM SALE OF SOFTWARE LICENSE  

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