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![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]")
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...