The Hyderabad bench of the Income Tax Appellate Tribunal ( ITAT ) in Customer Lab Solutions Pvt. Ltd v. ITO held that the payment of Affiliation Fee would not amount to payment of royalty as per the Double Taxation Avoidance Agreement (DTAA) between India and USA. Assessee had entered into an agreement with M/s. Balanced […]
The post Payment of Affiliation Fee paid to US Company not ‘ Royalty ’ as per DTAA: ITAT appeared first on Taxscan | Simplifying Tax Laws.
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