The Kolkata bench of the Income Tax Appellate Tribunal (ITAT), has held that the sale of the software would not constitute ‘royalty’ as per the Double Taxation Avoidance Agreement (DTAA) between India and Ireland. The assessee company,“M/s Ixia Technologies International Limited” is a non-resident foreign company registered in Dublin, Ireland. The principal line of activity […]
The post Sale of Software not Royalty as per Indo-Ireland DTAA: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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