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![Receipts from sale of Software License is not royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order] Receipts from sale of Software License is not royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-ITAT-ITAT-Delhi-India-Singapore-DTAA-Software-license-sale-Taxation-of-software-sales-TAXSCAN.jpg)
Receipts from sale of Software License is not royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) held that receipts from sale of software license is not royalty under...