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![Relief to HP Services Singapore: Payment to Microsoft for Software Purchase does not amount to ‘Royalty’, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/HP-Services-Singapore-Payment-to-Microsoft-Software-Purchase-Royalty-ITAT-Taxscan.jpeg "Relief to HP Services Singapore: Payment to Microsoft for Software Purchase does not amount to ‘Royalty’, rules ITAT [Read Order]")
Relief to HP Services Singapore: Payment to Microsoft for Software Purchase does not amount to ‘Royalty’, rules ITAT [Read Order]
The Delhi bench of the ITAT has held that the assesee, HP Services (Singapore) cannot be taxed for royalty as per the Indo-Singapore DTAA for...
![Performance Guarantee Commission is not Taxable as Royalty under Indo-Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Guarantee-Commission-Taxable-Royalty-Indo-Singapore-DTAA-ITAT-Taxscan.jpeg "Performance Guarantee Commission is not Taxable as Royalty under Indo-Singapore DTAA: ITAT [Read Order]")
![Consultancy Fees and Architect Fees paid to Non-Resident Entities would not amount to FTS as per Indo-Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Consultancy-Fees-Architect-Fees-Non-Resident-Entities-FTS-Indo-Singapore-DTAA-ITAT-Taxscan.jpg "Consultancy Fees and Architect Fees paid to Non-Resident Entities would not amount to FTS as per Indo-Singapore DTAA: ITAT [Read Order]")
![Software Income can’t be treated as Royalty as per Indo-Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Software-Income-Royalty-Indo-Singapore-DTAA-ITAT-Taxscan.jpg "Software Income can’t be treated as Royalty as per Indo-Singapore DTAA: ITAT [Read Order]")
![Fee Received by MasterCard from Indian Customers Taxable as Royalty not FTS as per Indo-Singapore DTAA: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/MasterCard-Taxscan.jpg "Fee Received by MasterCard from Indian Customers Taxable as Royalty not FTS as per Indo-Singapore DTAA: AAR [Read Order]")
Payment made for the use of Computer Software is not ‘Royalty’ as per Indo-Singapore DTAA: ITAT Kolkata [Read Order]
Recently, in ITC Ltd v. ACIT, the Kolkata bench of the ITAT held that the payment made for the use of computer softer is not “Royalty” as per Indo-Singapore DTAA. The bench further clarified that no...
![Payment made for the use of Computer Software is not ‘Royalty’ as per Indo-Singapore DTAA: ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/03/Computer-Software.jpg "Payment made for the use of Computer Software is not ‘Royalty’ as per Indo-Singapore DTAA: ITAT Kolkata [Read Order]")