ITAT, Pune: Income from Sale of Software License Not ‘Royalty’ Under Indo-US DTAA - 17.06.2021

Income Tax Appellate Tribunal (ITAT), Pune has held that the income from the sale of software license cannot be treated as “royalty” for the purpose of the Income Tax Act, 1961.

Tags : Income Tax Appellate Tribunal Income from Sale of Software License

Share :