ITAT, Delhi: Subscriber Fee Not Taxable as Royalty as Per India-Singapore DTAA - 28.03.2022

Income Tax Appellate Tribunal, Delhi has held that the subscriber fee would not be taxable as royalty as per the India-Singapore Double Taxation Avoidance Agreement (DTAA) or under section 9(1)(vi) of the Income Tax Act, 1961.

Tags : Income Tax Appellate Tribunal Subscriber Fee

Share :