Del. HC: Denying Seat to Candidate Due to Administrative Fault Would be Unjust  ||  All. HC: Not Mandatory for Passport Authority to Impound Passport of Accused Persons  ||  Raj. HC: In Absence of Statutory Rules, Denying Appt. on Basis of Minimum Height is Discriminatory  ||  MP HC: Party Required to Lay Factual Foundation for Getting Benefit of Section 65 of Evidence Act  ||  Ker. HC: Settlement of Cases Including Offence of Rape & POCSO Act Offences is Not Permissible  ||  Gujarat High Court: Wife Allowed to Become Guardian & Manager of Husband in Coma  ||  SC: Partition of Property Can’t be Done by Metes & Bounds in Chandigarh  ||  SC Approves Requirement for Judicial Officers to be Converse With Local Language  ||  Kerala High Court: Denial of Ordinary Leave Reduces Convict’s Chances of Rehabilitation  ||  Delhi HC Issues Circular Regarding Pass-Overs or Adjournments in Bail, Parole Matters    

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 2024 - All Rights Reserved