ITAT: Consideration For Accessing Database Cannot Be Treated As 'Royalty' - 08.03.2022

Delhi Bench of Income Tax Appellate Tribunal (ITAT) has observed that the consideration for accessing Database cannot be treated as 'Royalty' under India-US Double Taxation Avoidance Agreement (DTAA).

Tags : Income Tax Appellate Tribunal Double Taxation Avoidance Agreement India-US

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