Receipts from sale of Software License is not royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]

Income Tax - ITAT - ITAT Delhi - India Singapore DTAA - Software license sale - Taxation of software sales - TAXSCAN

The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) held that receipts from sale of software license is not royalty under Article 12(3) of India Singapore Double Taxation Avoidance Agreement. The appeal is filed by the revenue by challenging  the order of the CIT(A) in holding that the receipts by the assessee, Newspage Pvt. Ltd from…

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