Taxability of amount received - PE in India - DTAA - whether payments made by the assessee’s customers...

Taxability of amount received - PE in India - DTAA - whether payments made by the assessee’s customers to it constituted royalty, in respect of software supplied? - supply of software, in the nature of articles or goods. - The mere fact that separate invoicing was done for purchase and other transactions did not imply that it was royalty payment - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X