Payment for architectural design could not be classified as royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]

Payment - architectural - classified - royalty - Article - India- Singapore -DTAA-ITAT-taxscan

The Delhi bench of the Income Tax Appellate Tribunal held that Payments made in consideration of architectural design could not be classified as royalty under Article 12(3) of India Singapore Double Tax Avoidance Agreement (DTAA). The assessee is a company incorporated under the laws of Singapore and is a tax resident of Singapore. The assessee…

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