Kerala HC: Must Provide Detenue with Legible and Readable Copies  ||  Delhi HC: If Security Clearance Cancelled for National Security Court Can’t Second Guess it  ||  HP HC: Mere Use of Encroached Land Doesn’t Make a Person Necessary Party  ||  Bombay HC: Can’t Ask Husband to Pay Instalments for Under Construction Flat  ||  Delhi HC: State Delaying in Challenging Orders is a Setback to Victim’s Pursuit of Justice  ||  Patna HC Sets Aside Conviction of Juvenile-in-Conflict with Law  ||  Ker HC: Daughter of Hindu Who Dies after 20.12.2004 is entitled to Equal Share in Ancestral Property  ||  SC: Cannot Grant Anticipatory Bail in NDPS Matters  ||  MP HC Sets Aside Order Recognising Saif Ali Khan & Family as Heirs of Nawab of Bhopal's Properties  ||  Supreme Court Agrees to Hear Petitions Challenging Bihar Electoral Roll Revision on July 10    

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  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved