22 November 2021


ITAT, Mumbai: Shell India Not Taxable in India for Consideration Received from Resale of Software - 27.09.2021

Income Tax Appellate Tribunal (ITAT), Mumbai has held that Shell India not taxable in India for consideration received from resale/use of the computer software through EULAs/distribution agreements since the amount does not constitute ‘royalty’ within the meaning of section 195 of the Income Tax Act, 1961.

Tags : Income Tax Appellate Tribunal Shell India

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