The Income Tax Appellate Tribunal (ITAT) Delhi bench held that receipts from reselling of hardware and software packages are not “Royalty” under India Singapore Double Taxation Avoidance Agreement. Assessee ,Avnet Asia Pte Ltd.is a non-resident corporate entity and a tax resident of Singapore. Assessee is a wholly owned subsidiary of Avnet Inc. USA. The assessee…
Taxscan Premium
Why should you subscribe?
- Enjoy our website without interruptions from advertisements
- Receive Daily newsletters
- Receive realtime Telegram/Whatsapp news updates
- Download original Judgements / Order / Notifications / Circulars, etc
- Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
₹1199 + GST for 1 year
Subscribe Now
Already Subscribed?
Login Now 
