Taxability of receipt from sale of 'off-the shelf' software as ...

Case Laws Income Tax

July 4, 2020

Taxability of receipt from sale of 'off-the shelf' software as 'Royalty' - India-Finland Tax Treaty - amount received by the assessee from its distributor for sale of specialized software and maintenance and support services (including upgrades) cannot be held as being in the nature of ‘royalty’

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Taxability of receipt from sale of 'off-the shelf' software as ...

Case Laws Income Tax

July 4, 2020

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