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ITAT, Mumbai: Shell India Not Taxable in India for Consideration Received from Resale of Software - (27 Sep 2021)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Mumbai has held that Shell India not taxable in India for consideration received from resale/use of the computer software through EULAs/distribution agreements since the amount does not constitute ‘royalty’ within the meaning of section 195 of the Income Tax Act, 1961.

Tags : INCOME TAX APPELLATE TRIBUNAL   SHELL INDIA  

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