Delhi HC: Licensing of Microsoft Softwares in India is not Taxable as Royalty as per Indo-US Treaty - 10.03.2022

Delhi High Court has held that the licensing of software products of Microsoft in the Territory of India by the Respondent was not taxable in India as Royalty under Section 9(1)(vi) of the Act read with Article 12 of the Indo US Double Tax Avoidance Agreement.

Tags : Delhi High Court Licensing of Microsoft Softwares

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