SC: Statutory Authorities may Intervene When Housing Societies Delay Membership Decisions  ||  SC: Quasi-Judicial Authorities Cannot Exercise Review Powers Unless Expressly Granted By Statute  ||  SC: Special Court Cannot Order Confiscation While Appeal Against Attachment Confirmation is Pending  ||  SC: Photocopies are Not Evidence Unless Conditions for Leading Secondary Evidence are Proved  ||  Calcutta HC: Conviction under Essential Commodities Act Invalid if Stock Measured With a 'Stick'  ||  Kerala High Court: Universities Must Regulate Student Political Activities to Curb Campus Violence  ||  Calcutta HC: Accused Has No Right on Investigation Mode or Impleadment in Probe Writ  ||  Gauhati HC: POCSO Probes Must be Child-Friendly, With Sensitized Investigators to Ensure Clear Truth  ||  Kerala HC: Orders Barring Disclosure of Witness Statements Must State Reasons For Each Witness  ||  SC: Hard to Believe Married Woman Was Lured Into Sex by False Marriage Promise; Case Quashed    

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ITAT, Delhi: Payment to Microsoft for Software Purchase Does Not Amount to Royalty(04.04.2022)

Income Tax Appellate Tribunal, Delhi has observed that the assesee, HP Services (Singapore) cannot be taxed for royalty as per the Indo-Singapore Doub.....

Tags : Income Tax Appellate Tribunal, HP Services, Indo-Singapore, Double Taxation Avoidance Agreement, Microsoft company



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