ITAT, Delhi: Payment to Microsoft for Software Purchase Does Not Amount to Royalty - (04 Apr 2022)
DIRECT TAXATION
Income Tax Appellate Tribunal, Delhi has observed that the assesee, HP Services (Singapore) cannot be taxed for royalty as per the Indo-Singapore Double Taxation Avoidance Agreement to purchase the software from Microsoft company.
Tags : INCOME TAX APPELLATE TRIBUNAL HP SERVICES INDO-SINGAPORE DOUBLE TAXATION AVOIDANCE AGREEMENT MICROSOFT COMPANY
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