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ITAT, Delhi: Subscriber Fee Not Taxable as Royalty as Per India-Singapore DTAA - (28 Mar 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Delhi has held that the subscriber fee would not be taxable as royalty as per the India-Singapore Double Taxation Avoidance Agreement (DTAA) or under section 9(1)(vi) of the Income Tax Act, 1961.

Tags : INCOME TAX APPELLATE TRIBUNAL   SUBSCRIBER FEE  

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