Consideration received on Bandwidth Services provided outside India is not taxable as ‘Royalty’ under India-Singapore Tax Treaty: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), New Delhi Bench held that the consideration received on Bandwidth services provided outside India is not taxable as ‘Royalty’ under India-Singapore Double Taxation Avoidance Agreement (DTAA). The assessee company, Telstra Singapore Pte.Ltd. is incorporated in Singapore. It is engaged in the business of providing digital transmission of data through […]

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