Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

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

View Source

 


 

You may also like:

  1. TDS u/s 195 - payments by resident Indian end-user to non-resident computer software manufacturers/suppliers - payment for software licenses not royalty under Article 12...

  2. Income accrued in India - Shipping income earned in India - India Singapore DTAA - income is exempt in the singapore - AO has made an attempt to deny the benefit of...

  3. TDS u/s 195 - payment received for interconnect usage charges - transaction with non-treaty country - The assessee contested the taxability of these payments as...

  4. TDS u/s 195 - Since Section 40(a)(i) as it stood in AY 2006-07 continued to discriminate in the above manner and was inconsistent with Article 24(3) of the Indo Japan...

  5. Various doubts related to treatment of sales promotion scheme under GST clarified

  6. Issues relating to export of computer software Direct tax benefits -Clarification reg. - Circular

  7. Related companies – TP rules may apply to domestic operations – SC sends suggestions to Central Government

  8. Income deemed to accrue or arise in India - amount received by the assessee on account of Time Charter of its ship as “royalty‟ and taxing the same u/s 9(1)(vi) -...

  9. TDS u/s 195 - Royalty - import of software - The payments in question is made by the user of the Red Hat Subscriptions for the purpose of availing convenient...

  10. ITAT allowed taxpayer's appeal regarding Foreign Tax Credit denial under India-Denmark DTAA. While Form 67 was filed after ROI submission deadline under s.139(1), ITAT...

  11. In the present case, the Income Tax Appellate Tribunal (ITAT) held that when the sale of software (prime) license fees is not taxable, the fees for provisions for other...

  12. Royalty income payments made by the assessee for obtaining computer software were not liable to be taxed in India as royalty u/s 9(1)(6). The amounts paid by resident...

  13. Income from inland haulage charges – Inland haulage charges are not only incidental but also closely connected with direct operations of ships - not taxable as per DTAA - AT

  14. Article 8 of DTAA between India and Germany - Reference to DRP - Pooling/slot arrangements - Permanent Establishment (PE) - Feeder services - operation of ships in...

  15. The assessee, a non-resident company incorporated in Singapore without a permanent establishment in India, received income from licensing of software to M/s. L&T Ltd....

 

Quick Updates:Latest Updates