The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the income from the sale of software cannot be treated as ‘royalty’ under the Double Taxation Avoidance Agreement (DTAA) between India and Ireland. The assessee , an Ireland-based Company received certain sum towards “Sale of Software” and “Provision for Support Services” from […]
The post Income from Sale of Software not ‘Royalty’ under India-Ireland Treaty: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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