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![Sale of Software is not “Royalty” under Article 12(3) of Indo-US Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Sale-of-Software-Royalty-Indo-US-Treaty-ITAT-TAXSCAN.jpg "Sale of Software is not “Royalty” under Article 12(3) of Indo-US Treaty: ITAT [Read Order]")
Sale of Software is not “Royalty” under Article 12(3) of Indo-US Treaty: ITAT [Read Order]
The Delhi Income Tax Appellate Tribunal has recently held that sale of software is not royalty under article 12(3) of Indo –US treaty. Assessee...
![Sale of Software to Indian Resellers / Distributors not amount to Royalty as per Income Tax Act and Indo-USA Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Sale-of-Software-Indian-Resellers-Distributors-Royalty-Income-Tax-Act-Indo-USA-Treaty-ITAT-Taxscan-1.jpg "Sale of Software to Indian Resellers / Distributors not amount to Royalty as per Income Tax Act and Indo-USA Treaty: ITAT [Read Order]")
![Receipt for Sale of Software with Associated Hardware can’t be treated as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Sale-of-Software-Associated-Hardware-Royalty-ITAT-Taxscan.jpg "Receipt for Sale of Software with Associated Hardware can’t be treated as Royalty: ITAT [Read Order]")
![ITAT Rejects Revenue’s Application for Constitution of Special Bench to decide Reliance Communication’s Appeals [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/11/Reliance-Communications.jpg "ITAT Rejects Revenue’s Application for Constitution of Special Bench to decide Reliance Communication’s Appeals [Read Order]")