ITAT, Delhi: Payment to Microsoft for Software Purchase Does Not Amount to Royalty - 04.04.2022

Income Tax Appellate Tribunal, Delhi has observed that the assesee, HP Services (Singapore) cannot be taxed for royalty as per the Indo-Singapore Double Taxation Avoidance Agreement to purchase the software from Microsoft company.

Tags : Income Tax Appellate Tribunal HP Services Indo-Singapore Double Taxation Avoidance Agreement Microsoft company

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