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Income Tax - Highlights / Catch Notes

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Income taxable in India - Royalty receipts - benefit of DTAA - ...


Software Reimbursement Exempt from Royalty Tax for Non-Resident Corporations Under India's DTAA Provisions.

November 28, 2023

Case Laws     Income Tax     AT

Income taxable in India - Royalty receipts - benefit of DTAA - non-resident corporate entity - the amount received by the assessee towards reimbursement of cost of software is not taxable as royalty income under the treaty provisions. - AT

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