All. High Court Explains ‘Prima Facie Satisfaction’ of Magistrate Before Summoning/Issuing Process  ||  Kar. HC: Self-Acquired Property Thrown in Common Hotchpot Shall be Treated as Joint Family Property  ||  Bom. HC: Candidates Converting to EWS After Striking Down of SEBC Act Ineligible For Age Relaxation  ||  Del. HC: DDA & MCD Must Put Structural Reforms In Place to Deal With Issue of Illegal Construction  ||  Delhi High Court Dismisses Plea Seeking to Block Article Published By The Print on RAW  ||  Supreme Court: Apple Not Responsible to Trace Stolen Iphone Through Unique Identity Number  ||  Del. HC: Mitsubishi Corporation Can’t Deduct TDS on The Amount Not Chargeable to Tax in India  ||  Delhi HC: Prospective Adoptive Parents Can't Demand Their Choice on Which Child to Adopt  ||  Supreme Court: Termination of Woman Nursing Officer on Grounds of Her Marriage is Unconstitutional  ||  Supreme Court: Accused Absolved of Charges Under IPC Can’t Be Charged Under UP Gangsters Act    

Delhi HC: Licensing of Microsoft Softwares in India is not Taxable as Royalty as per Indo-US Treaty - (10 Mar 2022)

CIVIL

Delhi High Court has held that the licensing of software products of Microsoft in the Territory of India by the Respondent was not taxable in India as Royalty under Section 9(1)(vi) of the Act read with Article 12 of the Indo US Double Tax Avoidance Agreement.

Tags : DELHI HIGH COURT   LICENSING OF MICROSOFT SOFTWARES  

Share :        

Disclaimer | Copyright 2024 - All Rights Reserved