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ITAT: Consideration For Accessing Database Cannot Be Treated As 'Royalty' - (08 Mar 2022)

DIRECT TAXATION

Delhi Bench of Income Tax Appellate Tribunal (ITAT) has observed that the consideration for accessing Database cannot be treated as 'Royalty' under India-US Double Taxation Avoidance Agreement (DTAA).

Tags : INCOME TAX APPELLATE TRIBUNAL   DOUBLE TAXATION AVOIDANCE AGREEMENT   INDIA-US  

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