Manipur HC: State Establishments Must Record Transgender Person’s New Name & Gender in Documents  ||  Delhi HC: Failure to Frame Counter Claim Despite Pleadings is Patently Illegal  ||  Mumbai Commission Holds Reliance Retail Liable for Defective AC Replacement Failure  ||  SC Orders ASI to Supervise Repair of Mehrauli’s Ancient Dargahs  ||  SC Reprimands Bihar IPS Officer for Affidavit Supporting Murder Convict  ||  SC Rejects Review Plea on WB SSC Jobs, Upholds Quashing of 25k Appointments  ||  SC Rejects Review Plea on WB SSC Jobs, Upholds Quashing of 25k Appointments  ||  Supreme Court Orders Haridwar Collector Inquiry into Maa Chandi Devi Trust  ||  SC Recommends Statutory Appeal Against DJ’s Compensation Orders  ||  SC Dismisses Petition Challenging 2024 Maharashtra Assembly Elections Over Bogus Voting    

Delhi HC Dismisses Appeal Against Microsoft; No Royalty on Licensing of Software - (23 May 2022)

DIRECT TAXATION

Delhi High Court while dismissing an appeal filed by the department upheld the ITAT order that licensing of Microsoft’s software products in India by the Respondent is not taxable as Royalty under S. 9(1)(vi) of Income Tax Act read with Article 12 of the Indo US DTAA.

Tags : DELHI HIGH COURT   APPEAL   MICROSOFT   ROYALTY  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved