Supreme Court: Driving Licence Renewal After a Gap Will Not Take Effect From Expiry Date  ||  Supreme Court: High Courts Cannot Quash Cheque Bounce Cases by Pre-Trial Inquiry Into Liability  ||  Supreme Court: Passport Renewal Cannot be Denied if Trial Court Has Permitted it Despite Pending Case  ||  SC: Delay in Depositing Sale Balance Does not Make Specific Performance Decree Inexecutable  ||  Supreme Court: Non-Compete Fees Qualify as Deductible Revenue Expenditure under Income Tax Act  ||  Supreme Court: Section 311 CrPC Should be Invoked Sparingly, Only When Evidence is Vital  ||  J&K&L High Court: Successive Bail Applications Can Be Filed Even Without Change in Circumstances  ||  Kerala HC: Fresh Arbitration Notice is Required For Second Arbitration After Prior Award Set Aside  ||  NCLT Hyderabad: Mortgaging Property Without Lending Money Does Not Constitute Financial Debt  ||  Supreme Court: Vacancies From Resignations under CUSAT Act Must Follow Communal Rotation    

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