Indo Denmark DTAA - Taxability of software as Royalty or FTS - ...
Indo Denmark DTAA clarifies software payments related to shipping operations are not taxable as royalty or technical service fees.
November 19, 2013
Case Laws Income Tax AT
Indo Denmark DTAA - Taxability of software as Royalty or FTS - cost recovered from the various agents towards usage of software are directly connected with the shipping operations - not taxable - AT
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