Income received from sale of software licenses - Royalty - the ...

Case Laws Income Tax

September 2, 2020

Income received from sale of software licenses - Royalty - the amended definition of Royalty under the domestic law even if amended with retrospective effect cannot be extended to the definition of “Royalty” under the DTAA since the term “Royalty” under the DTAA has not been amended. As the provision of DTAA over-ride the provision of Income Tax Act, 1961 and being more beneficial shall apply - AT

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Income received from sale of software licenses - Royalty - the ...

Case Laws Income Tax

September 2, 2020

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