Payment received from Sale/Supply of Software is not Royalty Under  Article 12(3) of India -Singapore DTAA: Delhi HC upholds ITAT order [Read Order]

DTAA - Delhi High Court - ITAT order - TAXSCAN

In a recent case, the Delhi High Court, while upholding the order of the Income Tax Appellate Tribunal ( ITAT ), held that payment received from the sale/supply of software is not royalty under Article 12(3) of the India-Singapore Double Taxation Avoidance Agreement ( DTAA ). The writ petition was filed by the petitioner, Commissioner…

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