Income accrued in India - receipts of the assessee from sale of ...

Case Laws Income Tax

December 11, 2020

Income accrued in India - receipts of the assessee from sale of software - In view of Section 90(2) of the Income Tax Act, the assessee opts for Double Taxation Avoidance Agreement between India and UK to override the provisions of the Act as there is no corresponding amendment to the definition of the term ‘royalty’ in Article 13(3) of the aforesaid DTAA as carried out in the definition of royalty u/s 9 (1)(6) of the Act. - ITAT rightly rejected the arguments of revenue - HC

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Income accrued in India - receipts of the assessee from sale of ...

Case Laws Income Tax

December 11, 2020

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