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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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