Begin typing your search above and press return to search.
![Relief to IBM: Payments to Non-Resident Firms for Software not Taxable as Royalty: ITAT [Read Order] Relief to IBM: Payments to Non-Resident Firms for Software not Taxable as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/IBM-Singapore-non-resident-firms-software-royalty-ITAT-Taxscan.jpg)
Relief to IBM: Payments to Non-Resident Firms for Software not Taxable as Royalty: ITAT [Read Order]
In the relief to IBM Singapore, the Banglore Bench of Income Tax Appellate Tribunal (ITAT) while reiterating the decision of the Supreme Court held...