SC: General Reference to a Tender’s Arbitration Clause Does Not Incorporate it into a Contract  ||  Supreme Court: Partnership Veil May be Lifted to Detect Illegal Sub-Letting Arrangements  ||  Supreme Court: Lower Dearness Relief For Pensioners than Employees' DA is Arbitrary under Article 14  ||  Supreme Court: NCLT Should Not Assess Merits of Pre-Existing Dispute in Section 9 Applications  ||  Supreme Court Clarifies that the Right to Vote is Not a Fundamental Right But a Statutory Right  ||  Chhattisgarh High Court: Minor’s Voluntary Elopement With a Lover Does Not Constitute Kidnapping  ||  Bombay HC: Staring at Co-Worker’s Chest is Morally Wrong But Does Not Amount to Voyeurism under IPC  ||  Delhi HC: Loss of Confidence in Employees Entrusted With Funds is Valid Ground For Termination  ||  Allahabad High Court: Gram Nyayalaya Has Jurisdiction to Decide Maintenance and Execution Petitions  ||  J&K&L HC: Non-Publication of Sec 4(1) Notice in Gazette and Local Newspapers Vitiates Acquisition    

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 2026 - All Rights Reserved