ITAT, Delhi: Royalty Cannot be Endorsed to Providing Customized Research Advisory Services - 19.04.2022

Income Tax Appellate Tribunal; Delhi has observed that customized research advisory services are not taxable under the head Royalty under the relevant treaty and the Income Tax Act, 1961.

Tags : Income Tax Appellate Tribunal Royalty Income Tax Act 1961 customized research advisory services

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