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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  

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